Author's note: To go to the overview post on the ancient Maya gods and goddesses, go here.
God L was a god connected to trade and the underworld, Xibalbá, (and was was one of the Lords of Death that the Hero Twins defeated.)Another merchant god (God M, known as Ek Chuah or Ek Chuwah) may have become more popular than God L as time passed.
Often drawn with a black colored body, God L is an old-looking god who has square eyes and a big nose. He wears a black cape and in his mouth is a cylinder -- described in books as a cigar. At times he is drawn with a merchant's pack and a walking stick.
Another distinctive part of God L's appearance is headdress with a wide brim that has a bird with black tipped feathers on it (thought to be a screech owl, sometimes called a muan-bird). At times this headdress is drawn with a jaguar ear, making it look like the ear is attatched to it.
The material of God L's clothing varies somewhat, it seems. The depiction of God L on both the Temple of the Sun and the Temple of the Cross includes his cape being a jaguar pelt. In the Vase of Seven Gods, God L wears a jaguar kilt and his throne is a jaguar (describe alternately as jaguar skin) throne.
God L was the patron of merchants (The Ancient Maya states he was also the god of tribute). He was connected to jaguars, wealth and power. Depending on the source he is either a one of the gods in Xibalbá (such as Trees of Paradise and Pillars of the World: The Serial Stelae Cycle of "18-Rabbit-God K," King of Copan) or the ruling god of Xibalbá (such as The Ancient Maya).
It's possible that God L was more than this. According to Dr. John F. Chuchiak IV's site, God L wasn't just a merchant god, but was also a creator god.
According to Star Gods of the Maya: Astronomy in Art, Folklore, and Calendars by Susan Milbrath, in the Dresden Codex's "Venus pages", God L is shown as the dry-season Morning Star (connected to war). This may connect him to war. The book states a man named Michael Closs says that God L could be an aspect of Venus.
There is a site known as Cacaxtla ("place of the merchant pack") that has colorful murals. In these murals, one of the figures depicted holds a pack containing jaguar pelts, cacao and quetzal feathers. This figure could be God L, and he may be the referent in Cacaxtla's name.
"Handbook to life in the Ancient Maya World"; Lynn V. Foster; 2005
"The Ancient Maya"; Robert J. Sharer, Loa P. Traxler; 2006
"Star Gods of the Maya: Astronomy in Art, Folklore, and Calendars"; Susan Milbrath; 2000
"Icons of Power: Feline Symbolism in the Americas"; N. Saunders; 1998
Precolumbian Art and Art history: Cacaxtla
"Archaeology of Ancient Mexico and Central America: An Encyclopedia"; Susan Evans; 2000
"Trees of Paradise and Pillars of the World: The Serial Stelae Cycle of "18-Rabbit-God K," King of Copan "; Elizabeth A. Newsome; 2001
"Chocolate: Pathway to the Gods"; Meredith L. Dreiss, Sharon Edgar Greenhill; 2008
Missouri State University: MAYA GODS AND GODDESSES