The texts connected with the examination of the dead show that the Egyptian =idea of sin= was different from that of Western nations. With the Egyptian the commission of sin was regarded merely as a breach of the ritual law, or of the law of the community, and could be atoned for by the payment of goods or possessions; this payment once made, the law-breaker considered that he was free from all obligation, real or moral. The idea of =repentance= finds no expression in Egyptian texts, and, curiously enough, there is no word in Coptic for “repentance.” The translators of the New Testament from Greek into Coptic were obliged to use the Greek word μετάνοια. From the earliest times the Egyptians appear to have believed firmly that the righteous would be rewarded in the Other World, and the wicked punished, but there is no definite statement on this point in the texts until the XIXth dynasty, when the =doctrine of retribution= is clearly expressed. In the Second Part of the “Book of Gates” a number of beings are described as “those who worshipped Rā upon earth, who spake words of power against the Evil One (Āpep), who made offerings to Rā, and burnt incense to their own gods.” Other beings are described as “those who spake truth upon earth, and who did not approach false gods” 𓈖𓐰𓏏𓐰𓂋𓇌𓅪𓐰𓏥. In return for this Rā gave to them food and drink which should never fail, and decreed that their souls should never be hacked in pieces. Close by, in the same section of the work, are mentioned the “rebels against Rā, who blasphemed the god when they were upon earth, who thrust aside right, and cursed the god of the horizon.” As punishment for these deeds Rā decreed that they should be bound in chains, that their bodies should be cut in pieces, and their souls destroyed.