44 I will punish the god Bel in Babylon.I will make him spit out what he has swallowed.The nations will not come streaming to him any longer.Indeed, the walls of Babylon will fall.”#tn Heb “And I will punish Bel in Babylon…And the nations will not come streaming to him anymore. Yea, the walls of Babylon have fallen.” The verbs in the first two lines are vav consecutive perfects and the verb in the third line is an imperfect all looking at the future. That indicates that the perfect that follows and the perfects that precede are all prophetic perfects. The translation adopted seemed to be the best way to make the transition from the pasts which were adopted in conjunction with the taunting use of אֵיךְ (’ekh) in v. 41 to the futures in v. 44. For the usage of גַּם (gam) to indicate a climax, “yea” or “indeed” see BDB 169 s.v. גַּם 3. It seemed to be impossible to render the meaning of v. 44 in any comprehensible way, even in a paraphrase.sn In the ancient Near East the victory of a nation over another nation was attributed to its gods. The reference is a poetic way of referring to the fact that God will be victorious over Babylon and its chief god, Bel/Marduk (see the study note on 50:2 for explanation). The reference to the disgorging of what Bel had swallowed is to captured people and plundered loot that had been taken to Babylon under the auspices of the victory of Bel over the foreign god (cf. Dan 5:2-4). The plundered treasures and captive people will be set free and nations will no longer need to pay homage to him because Babylon will be destroyed.