Upon these stelæ of Shera, is inscribed the Egyptian prayer for the soul of the dead called, the _Suten-hotep-ta_, from its first words. The _Suten-hotep-ta_ was supposed to have been delivered by divine revelation. An old text speaks of, a "_Suten-hotep-ta_ exactly corresponding to the texts of sacrificial offerings, handed down by the ancients as proceeding from the mouth of God."[1] This prayer inscribed on the steles mentioned, asks that there may be granted the deceased in the other world, funeral oblations, "thousands of oxen, linen bandages, cakes, vessels of wine, incense, etc." This shows that at this very early period there was a belief in Egypt of the future life of the _Ba_, the responsible soul, and of the _Ka_, the vital soul, of the deceased. The word _Ka_ enters into the names of kings Ka-kau, Nefer-ka-Ra, and Nefer-ka-seker of the IInd Dynasty (4133-3966 B.C.) In the same Dynasty the word _Ba_, the name of the responsible soul, and _Baiu_ its plural, enter into the names Neter-Baiu and Ba-en-neter. _Ab_, i.e., the heart, also enters into the name of Per-ab-sen of this Dynasty. We also have _Ba_ in the name of Mer-ba-pen, sixth king of the Ist Dynasty. It was during the reign of king Sent, that a medical papyrus was edited which shows it was the result of years of experience. From what we have just said it is extremely likely, that the body was mummified in Egypt from the earliest period of which we have knowledge. Manetho says that Teta, the second king of the 1st Dynasty, _circa_ 4366 B.C., wrote a book on anatomy, and experimented with drugs or chemicals. Shesh, the mother of this king, invented a hair wash.[2] We can from the foregoing assume with some certainty, that before the historical period in Ancient Egypt, a religious belief existed, funeral ceremonies, and an expectation of an eternal life of the soul after the death of the body of man on this earth; whether a belief in rewards or punishments to be suffered or enjoyed by the soul after such death, for actions done by man in this earthly life, existed at that time, we cannot as yet, with certainty, affirm; but it is quite likely it did. In this connection a study of the "Pyramid Texts" published by Maspero in his _Recueil de Travaux_, is of great value to the student.