A Who's Who of World Mythology : Aralu

Aralu or Irkalla, the Babylonian Underworld, was situated near the confines of the Apsu, pictured as an ocean encircling the earth. This Underworld was ruled over by Allatu or Ereshkigal and Nergal. This is a dark reflection of the living world where the dead are forced to subsist on mud and dust. It was customary to provide food for the dead so they would not have to wander in search of nourishment. In the epic of Gilgamesh, there seems to have been a separate abode for those slain in battle, similar to the Norse Valhal, where the occupants lay on couches and drink pure water. In this case, there may have been still other Underworlds in Babylonian mythology of which we have not heard.