This ritual recitation reactualized the combat between Marduk and the marine monster Tiamat, a combat that took place aborigine and put an end to chaos by the final victory of the god. Marduk created the cosmos from Tiamat’s dismembered body
Eliade argues that the Babylonian akitu ceremony ritually re-enacted the Tiamat-Marduk combat as a cosmogonic reactualization, transforming chaos into ordered cosmos each New Year.
, The Sacred and the Profane: The Nature of Religion, 1957thesis