This chapter examines the Derveni papyrus and compares its hermeneutics to exegetic techniques found in cuneiform texts. The analysis shows that the anonymous author of the papyrus operates with semantic and theological models that align with ideas expressed in Akkadian texts, particularly those ideas relating to theonyms and the evolution of the cosmos. As in some Assyrian and Babylonian texts, the author makes use of hermeneutic techniques that heavily rely on morphological analysis aiming to prove that divine names have a unified referent. This referent is a polyonymous cosmic god, Nous (Mind), which has the same characteristics of the Babylonian gods Ninurta and Marduk when represented as universalizing divinities of multiple names.