In Isaiah 46:1, 'Bel' signifies profanation of truth, with affections in favor of faith separated from life. (Apocalypse Explained 815)

(Reference: The Inner Meaning of the Prophets and Psalms 12)

814. Verse 11. And I saw another beast coming up out of the earth; and he had two horns like a lamb, and he spake as a dragon.

11. "And I saw another beast coming up out of the earth," signifies confirmations from the sense of the letter of the Word in favor of faith separated from life, and the consequent falsifications of the truth of the church n. 815; "and he had two horns like a lamb," signifies the power as if from the Lord of persuading that there is a conjunction with the Word of faith separate n. 816; "and he spake as a dragon," signifies with a similar affection, thought, doctrine, and preaching, as belong to those who separate faith from the life of faith, which is charity n. 817.