The name of a divinity found in inscriptions which were discovered at Comminges in France.  (Gruter, Inscr., p. 37, 4.—J. Scaliger, Leciones Ausonianæ, l, 9.)  Buttman (Mythologus, 1, p. 167, &c.) considers Abellio to be the same name as Apollo, who in Crete and elsewhere was called Ἀβέλιος, and by the Italians and some Dorians Apello (Fest., s.v. Apellinem.—Eustath. ad Il., 2, 99), and that the deity is the same as the Gallic Apollo mentioned by Cæsar (Bell. Gall., 6, 17), and also the same as Belis or Belenus mentioned by Tertullian (Apologet., 23) and Herodian (8, 3.—Comp. Capitol., Maximin., 22).  As the root of the word he recognises the Spartan Βέλα, i.e., the sun (Hesych., s.v.), which appears in the Syriac and Chaldaic Belus or Baal. (A Classical Dictionary, Anthon, 1881)

... The Learned are at a loss to find out what God this Peninus was.  It would appear at first sight that he was Jupiter himself, as the Epithets of Optimus Maximus see to insinuate:  But the author of the History of the Religion of the Gauls, proves solidly that he was the Sun, and the Eye which we have been speaking of was the same with the Eye of Osiris, who in Egypt represented the Sun, as I have proved in his History; but not to dwell longer upon this article, I refer to the author whom I have quoted.
    ABELLIO.  In the Country of the Cominges, they adored the God Abellio, as appears from three inscriptions quoted by Gruter.  That Antiquary, followed herein by Reinesius, is persuaded that this God was the same with Belenus, worshipped through all Gaul, and the last pretends even to derive the Name of Abellio from that of Belenus. (Mythology & Fables of the Ancients, Banier, v.3, 1739)