(a) It is the daughter of Dawn that plucks the pearly rain from the crown of Ishtar.
(b) Ishtar is the Goddess of fertility. Ishtar is significant in the poem because rain helps the nature to add to its fertility.
(c) When droplets fell down to the Earth from the clouds, they are round like pearls and appear white in the sunshine, just like pearls.
(b) The drops of rain are being compared to pearls.
(c) Rain carries moisture when it comes down. This gives new life to seeds and decorates gardens.