Nammu's waters then opened up: she had given birth to Ki-An, Creation's first born, She the Mountain (planet, the earth, matter) He the Sky. (Anu; spirit, only visible as an empty sky)
Before all befores, ancient Sumerian myth.
Ki-An;
The Spirit that developed into matter.
Anu; the roots of Judaism as well as Christianity, Islam, Hinduism and Buddhism all go back to Abraham who lived in ancient Sumer.
The Chinese word for spirit still is Chi-un
(Shuen).