Sleipnir is Sleipnir, he is Odin's, he has eight legs." In chapter 41, High quotes the "Grímnismál" stanza that mentions Sleipnir. In chapter 42, Sleipnir's origins are described. Gangleri (described earlier in the book as King Gylfi in disguise) asks High who the horse Sleipnir belongs to and what there is to tell about it. High expresses surprise in Gangleri's lack of knowledge about Sleipnir and its origin. High tells a story set "right at the beginning of the gods' settlement, when the gods established Midgard and built Val-Hall" about an unnamed builder who has offered to build a fortification for
Sleipnir legs may be the remnants of horse-associated divine twins found in Indo-European cultures and ultimately stemming from Proto-Indo-European religion. The encyclopedia states that "[...] Sleipnir is born with an extra set of legs, thus representing an original pair of horses. Like Freyr and Njörðr, Sleipnir is responsible for carrying the dead to the otherworld." The encyclopedia cites parallels between the birth of Sleipnir and myths originally pointing to a Celtic goddess who gave birth to the Divine horse twins. These elements include a demand for a goddess by an unwanted suitor (the hrimthurs demanding the goddess Freyja) and the seduction