Note 38 — THE MERMAID.
Reading edition
Some writers are of the opinion that the legend of Oannes contains an allusion to the rising and setting of the sun, and that his semi-piscine form was the expression of the idea that half his time was spent above ground, and half below the waves. The same commentators also regard all the "civilizing" gods and goddesses as, respectively, solar and lunar deities. The attributes symbolized in the worship of Noah and the sun are so nearly alike that the two interpretations are not incompatible.