 By way of historical linguistics and comparative mythology, scholars have linked Ymir to other primordial, sometimes hermaphroditic or twin beings in other Indo-European mythologies and have reconstructed elements of a Proto-Indo-European cosmological dissection.Citing Ymir as a prime example, scholars J. P. Mallory and Douglas Q. Adams comment that "the [Proto-Indo-European] cosmogonic myth is centered on the dismemberment of a divine being—either anthropomorphic or bovine—and the creation of the universe out of its various elements".Further examples cited include the climactic ending of the Old Irish "Táin Bó Cúailnge" where a bull is dissected that makes up the Irish geography, and apparently Christianized forms of the myth found in the Old Russian "Poem of the Dove Book" (), the Frisian "Frisian Code of Emsig", and Irish manuscript BM MS 4783, folio 7a.