In the beginning God created the Heavens and the Earth. Aside the point that more accurate translation of the restored original text states that the Elohim were also created along with the Heavens and the Earth, the opening sentence of the Babylonian bible, where the Elohim are attributed role of the creator God, clearly describes the creation of the Heavens and the Earth first, then: "And the earth was without form, and void; and darkness was upon the face of the deep. And the Spirit of God moved upon the face of the waters."
Thus, before any light comes into the picture we already have: Elohim, heavens, earth, air, waters, deep of the abyss, Holy Spirit, motion, darkness, infinity, hidden, beginning and presumably the end.
Then God said, Let there be light: and there was light. Which would also imply that the creation of sound preceded the creation of light.
The first stationary light that was created is that of Polaris, the North Star on top of the world as an axis mundi, the cosmic axle around which the wheel of stars rotates, separating the light of day from the darkness of night, "And God saw the light, that it was good: and God divided the light from the darkness", wheras the moving lights of sun and moon, at a time Saturn (sun) and Jupiter (moon), separate day and night in turn.
However, the moving lights haven't been created yet in Genesis 1:3 of the first day, since there is no sky as it is created next day two, "And God said, “Let there be a vault between the waters to separate water from water.” Then God creates the seas and dry land with vegetation of all kind on day three, and only then on day four God creates the moving lights, "And God said, “Let there be lights in the vault of the sky to separate the day from the night, and let them serve as signs to mark sacred times, and days and years".
So, no, the light was not the first creation according to the Babylonian bible version of the events.
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