disc▪ Jeffery1938: »The form ṭibāq used in lxvii, 3; lxxi, 14, is really the pl. of ṭabaqaẗ. It is used only of the stages of the heavens, both in a physical and a spiritual sense, and for this reason, Zimmern, Akkad. Fremdw, 46, derives it directly from Mesopotamia, the Akk tubuqtu, pl. tubuqāti, meaning ‘Welträume’ (wohl in 7 Stufen übereinander gedacht).«