High Magick and Religion attribute great value to Names and Numbers, which can be seen as the first attempts that the human mind conceived to interpret the world.

I am not very familiar with ancient mathematics, but basically it also comprised the geographical location of the gods´ and goddesses´ domain in the skies.

I have to check with Professor Parpola´s number for Enki in the Assyrian Tree of Life to see whether he attributes 40 as well as the number of Enki.

Also, it is good to keep in mind that Mesopotamians used a sexagesimal number system, therefore a bit different from ours.

Hope this helps a bit!
best,
Lishtar

From the Depths and To the Heights to share in all spheres