Footnote

b If we proceed according to the cuneiform inscriptions, rather than the Bible, we have to take the position that Darius the Mede and Cyrus the Persian reigned concurrently for a time. According to this, the accession year (an incomplete lunar year) of Cyrus as king of Babylon began on October 23 of 539 B.C.E., when he entered the city (by day) after its capture by his troops. Hence his first regnal year (a full lunar year) began on Nisan 1 of 538 B.C.E., or on March 17/18 of 538 B.C.E., Gregorian time.

The cuneiform tablet entitled “Strassmaier, Cyrus No. 11” mentions Cyrus’ first regnal year. By this tablet it is calculated that this year began March 17/18, 538 B.C.E., and it ended on March 4/5 of 537 B.C.E., Gregorian time. So Cyrus’ second regnal year began the next day, on March 5/6, 537 B.C.E. In this case Cyrus’ decree must have been made before this latter date that is, late in the year 538 or early in 537 B.C.E. See pages 14, 29 of Babylonian Chronology 626 B.C.-A.D. 75, edition of 1956, by Parker and Dubberstein.