Lehmann (Klio, i. 259) says the inscription uses the phraseology of the royal monuments; the οὐ γὰρ ἄμεινον, however, is quite Greek.
The presence of a dead body made the gate impassable for a Persian. Some see in the mention of ‘gates’ a contradiction to iii. 159. 1, but it is purely verbal (cf. 178. 2 n.). The story is a curious one; for treasures buried with the dead cf. Josephus, Ant. Jud. vii. 15. 3, pp. 392-4, who says that Solomon buried David with great treasures, and that when the tomb was robbed by Hyrcanus and by Herod, they took away great wealth, but failed to find the real royal treasure. Lehmann (W. für K. P. 1900, p. 962) sees in H.'s story a confusion of Darius and Xerxes (cf. iii. 150 n.); he follows Aelian (V. H. xiii. 3), who tells a similar story, with additional marvels, of Xerxes violating the tomb of Belus. But A.'s version has every mark of being an explanation of οὐ γὰρ ἄμεινον, and Lehmann's theory is at best only possible. Stein thinks the tale may have arisen from a misunderstood inscription. All we can say for certain is that we see in it the Babylonian hatred of their conquerors.