The ancient cuneiform text known as the Nabonidus Chronicle, in recounting the fall of Babylon, says that Ugbaru “the governor of Gutium and the army of Cyrus entered Babylon without battle.” Then, after relating Cyrus’ entry into the city 17 days later, the inscription states that Gubaru, “his governor, installed (sub-) governors in Babylon.” (Ancient Near Eastern Texts, edited by J. Pritchard, 1974, p. 306; compare Darius the Mede, by J. C. Whitcomb, 1959, p. 17.) Note that the names “Ugbaru” and “Gubaru” are not the same. While they appear to be similar, in the cuneiform style of writing the sign for the first syllable of Ugbaru’s name is quite different from that for Gubaru. The Chronicle states that Ugbaru, the governor of Gutium, died within a few weeks of the conquest.

Along this line, Professor Whitcomb points out that, according to the Nabonidus Chronicle, Gubaru, as Cyrus’ district-governor, “appointed . . . (district-governors) in Babylon,” even as Daniel 6:1, 2 shows that Darius “set up over the kingdom one hundred and twenty satraps.”