The hymn of man explains that the universe was created out of the parts of the body of a single cosmic man,when his body was offered in sacrifice. contrary to the creation hymn, where the idea that ”existence came from from non-existence”, it is established in line 2, that there is one ” man” who pervaded the earth on all sides and extended beyond it”, “it is the man who is all this”. It is said that ” all creatures are a quarter of him”,and the other third which is “immortal in heaven”(line 3). Perhaps the other 3 quarters is spread vastly among st the land, in forms of food, where in line 10 the introduction of cows and sheep is illustrated. Or whence in line 6, sacrifice of the man offered through the various seasons.