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The term tākultu is derived from the Akkadian verb akālu, "to eat", and can be literally translated as "banquet" or "festive meal". The corresponding Sumerian term is gišbun, a possible loanword (from Akkadian kispum), logographically written as KI.KAŠ.GAR (literally "place where beer is put"). The ceremony designated by it has accordingly been characterized as a type of food offering, a "banquet ritual". Neo-Assyrian sources indicate that it involved a king offering beverages to deities. William W. Hallo notes the development of the religious meaning of tākultu reflects a broader phenomenon of Mesopotamian cultic terms being derived from everyday language.

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