Charles Ellicott Commentary Jeremiah 51:44

"And I will execute judgment upon Bel in Babylon, and I will bring forth out of his mouth that which he hath swallowed up; and the nations shall not flow any more unto him: yea, the wall of Babylon shall fall." — Jeremiah 51:44 (ASV)

And I will punish Bel in Babylon. —See Note on Jeremiah 50:2. The god whom Babylon worshipped is, as before, thought of as sharing her downfall. He is made to disgorge his spoil: the vessels of the Temple of Jehovah that had been placed in his temple (Daniel 5:2; Ezra 1:7).

The wall of Babylon shall fall. —The words, though they repeat the statement of Jeremiah 50:15, have here a special significance. The two great walls of the city bore, as has been stated above, the names of Imgur-Bel (= Bel protects) and Nimetti-Bel (= the dwelling of Bel), and were thus specially consecrated to him as their tutelary deity (Oppert, Expédit. en Mésop., i. p. 227; Records of the Past, v. 124). The name of the last king of Babylon, Belshazzar, is a further indication of the reverence felt for him as the supreme object of worship.