” … it is clear that a dispute broke out between Marduk and the gods after he had created them, and the tradition of it has made its way into the religious literatures of the Hebrews, Syrians, Arabs, Copts and Abyssinians.
The cuneiform texts tell us nothing about the cause of the dispute, but tradition generally ascribes it to the creation of man by the supreme God; and it is probable that all the apocryphal stories which describe the expulsion from heaven of the angels who contended against God under the leadership of Satan, or Satnael, or Iblîs, are derived from a Babylonian original which has not yet been found.
The “Fifty Names,” or laudatory epithets mentioned above, find parallels in Seventy-five Praises of Rā, sung by the Egyptians under the XIXth dynasty, 15 and in the Ninety-nine Beautiful Names of Allâh, which are held in such great esteem by the Muḥammadans. 16
The respect in which the Fifty Names were held by the Babylonians is well shown by the work of the Epilogue on the Seventh Tablet, where it is said, “Let them be held in remembrance, let the first-comer (i.e., any and every man) proclaim them; let the wise and the understanding consider them together. Let the father repeat them and teach them to his son. Let them be in the ears of the herdsman and the shepherd.”
The object of the writer of the Fifty Names was to show that Marduk was the “Lord of the gods,” that the power, qualities and attributes of every god were enshrined in him, and that they all were merely forms of him.
The tendency in the later Babylonian religion to make Marduk the god above all gods has led many to think that monotheistic conceptions were already in existence among the Babylonians as early as the period of the First Dynasty, about 2000 B.C. It is indisputable that Marduk obtained his pre-eminence in the Babylonian Pantheon at this early period.
But some authorities deny the existence of monotheistic conceptions among the Babylonians at that time, and attribute Marduk’s kingship of the gods to the influence of the political situation of the time, when Babylon first became the capital of the country, and mistress of the greater part of the known world.
Material for deciding this question is wanting, but it may be safely said that whatever monotheistic conceptions existed at that time, their acceptance was confined entirely to the priests and scribes. They certainly find no expression in the popular religious texts.”
E.A. Wallis Budge, The Babylonian Legends of the Creation and the Fight Between Bel and the Dragon, 1921.