[5] Jeremiah Peterson suggested in a 2009 study of god lists that the theonym dLu2-saĝ-ĝa, found in the Nippur god list but otherwise entirely unknown, which according to him might represent a deity representing the divine counterpart of a "court eunuch" (lu2-saĝ), could be related to later Bēltu-ša-Rēš, as the Akkadian translation of the name of the corresponding office is ša reši(m).
[6] However, he subsequently retracted this proposal in an errata published in the Assyriological periodical Nouvelles Assyriologiques Brèves et Utilitaires, as Bēltu-ša-Rēš's name is not etymologically related to ša reši(m).
[5] According to Paul-Alain Beaulieu, Bēltu-ša-Rēš belonged to a pentad of main goddesses of Neo-Babylonian Uruk, with the other four members of this group being Ishtar, Nanaya, Uṣur-amāssu and Urkayītu.
[9] Joan Goodnick Westenholz instead concluded that she, Ishtar and Nanaya formed a triad, though she considered the pentad proposal a possibility as well.
[8] It is also presumed that she functioned as a protective goddess of the Rēš temple complex,[2][4] a new structure dedicated to Anu and Antu.