Bel (בֵּל) is the name of the chief god of Babylon, identified with Marduk (or Merodach). The name derives from a Semitic root meaning 'lord' or 'master' — cognate with Baal (H1168). Bel was the supreme deity of the Babylonian pantheon, the patron god of the city of Babylon itself, worshipped with elaborate temple rituals and massive ziggurats. The Marduk epic (Enuma Elish) portrays Bel/Marduk as creator of the world from the body of the slain sea-dragon Tiamat.
The Hebrew prophets Isaiah and Jeremiah both directly confront Bel as a theological counterpoint to YHWH. Isaiah 46:1 declares, 'Bel bows down, Nebo stoops low; their idols are borne by beasts of burden' — a mocking image of gods so powerless they must be carried. Jeremiah 51:44 announces God's judgment: 'I will punish Bel in Babylon... the nations will no longer stream to him.' The fall of Babylon is simultaneously the defeat of its gods, proving YHWH's incomparable sovereignty.