The Queen of the Underworld, Ereshkigal
A third option for the identity of our mystery woman could be Ereshkigal. Ereshkigal, also known as Queen of the Great Below, is the goddess and ruler of the underworld and the dead. She is known as the older sister of Inanna and is married to Gugal-Ana, also called Nergal (Fig. 15). Ereshkigal’s palace was located near the doorway to the underworld, which was protected by seven gates.
In a scene of the Epic of Gilgamesh, Ereshkigal is described as a woman who does not wear any clothes to cover her body, similar to the Queen of the Night.
Multiple aspects of the Queen of the Night relief give us the impression that this could in fact be a depiction of the queen of the underworld. For example, the dark colors on the background of the relief and the lowered wings may be a symbol for her connections with death. The owls that accompany the Queen of the Night have also long been associated with death. Furthermore, because Ereshkigal was a major deity, she was allowed to wear the horned crown and ring-and-rod symbol
Lastly, the mountains that depicted the birthplace of Inanna could also be interpreted as the eastern mountains, where the underworld was supposedly located.