Thus for the 7th, 14th, 21 st, 28th and also the 19th days of the intercalary Elul it is prescribed that "the shepherd of many nations is not to eat meat roast with fire nor any food cooked by fire, he is not to change the clothes on his body nor put on gala dress, he may not bring sacrifices nor may the king ride in his chariot, he is not to hold court nor may the priest seek an oracle for him in the sanctuary, no physician may attend the sick room, the day is not favourable for invoking curses, but at night the king may bring his gift into the presence of Marduk and Ishtar.
Just as we have in Assyria an Ishtar of Arbela and an Ishtar of Nineveh (treated in Assur-bani-pal's (Rassam) cylinder 2 like two distinct deities), as we have local Madonnas in Roman Catholic countries, so must it have been with the cults of Yahweh in the regal period carried on in the numerous high places, Bethel, Shechem, Shiloh (till its destruction in the days of Eli) and Jerusalem.
With this also compare the Babylonian Descent of Ishtar to Hades.
One of these myths is the famous story of Ishtar's descent to Irkalla or Aralu, as the lower world was called, and her reception by her sister who presides over it; the other is the story of Nergal's offence against Ereshkigal, his banishment to the kingdom controlled by the goddess and the reconciliation between Nergal and Ereshkigal through the latter's offer to have Nergal share the honours of the rule over Irkalla.
It is evident that it was originally a goddess who was supposed to be in control of Irkalla, corresponding to Ishtar in control of fertility and vegetation on earth.