Gibson (1978) thinks Rahmay ('The Merciful'), co-wife of El with Athirat, is also the goddess ‘Anat, but he fails to take into account the primary source documents. Use of dual names of deities in Ugaritic poetry are an essential part of the verse form, and that two names for the same deity are traditionally mentioned in parallel lines. In the same way, Athirat is called Elath (meaning "The Goddess") in paired couplets. The poetic structure can also be seen in early Hebrew verse forms.