Question

explain i am beautiful pearls, plucked from the crown of Ishtar by the daughter of Dawn To embellish the gardens

Answer 1

The poetic device used in this lines are personification and allusion.
Here rain drop r referred to as pearls.
And Ishtar is the goddess of sex, fertility, war
Rain makes the garden beautiful.
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Answer 2

 Ishtar is the Goddess of fertility.She helps the nature to make the land fertile.The rain when fell down to the Earth from the clouds, they are round like pearls and appear white in the sunshine, just like pearls.The rain decorates the garden with the beautiful droplets , i,e pearls