[3] mans Gjallar ‘of Gjǫll’s <river in hell’s> girl [= Hel]’: So NN §3151. Skj B takes this as a reference to Móðguðr, the woman who guards the bridge across the river Gjǫll, the river that separates the world of the living from the world of the dead (see SnE 2005, 47 and Note to st. 24/2 below). This is unlikely, because Hel could hardly hood sby with the hand of sby else. LP: gjǫll 3 leaves both options open.