This document provides commentary on Isaiah 46. It discusses the idols Bel and Nebo that were worshipped in Babylon. Bel was the chief god of Babylon and was equated with Jupiter. Nebo was an oracular god equated with Mercury or Hermes. The commentary explains that these idols will be overthrown when Babylon falls to Cyrus and the Persians. The idols will be taken from their temples, broken down, and their pieces loaded onto the backs of beasts of burden to be carried off as plunder by the conquering Persians. This humiliation of the idols that the Babylonians had proudly worshipped serves to prophesy Babylon's coming destruction.