[93] In Egyptian, however, the bird stands over a door, while in Babylonian it is over the two-legged stool on which two vases of offerings are set when it is used to denote the image of a god. The Sumerian pictograph for “(divine) lord” or “lady” (NIN) is the representation of a similar vase on a mat, and thus has the same form as the Egyptian _hotep_. The Egyptian _nefer_, “good,” finds its exact counterpart in the Babylonian pictograph of “ornament” (ME-TE). The Babylonian “house,” too, is given the same tower-like shape as the Egyptian (_āhā_). [94] In a short Paper entitled _Lexicalische Belege zu meinen Vortrag über die sprachliche Stellung des Altægyptischen_ (1895), in which he has attempted to draw up a list of phonetic equivalences between Egyptian and Sumerian. In this, however, I am unable to follow him, as his comparisons of Egyptian and Sumerian words are not convincing. [95] See de Morgan, _Recherches sur les Origines de l’Egypte_, pp. 94, 95. According to Schweinfurth, barley, which is also found in the prehistoric graves of Egypt, must originally have come from Babylonia like the wheat. _Qemḥu_ is found in the Pyramid texts (Maspero, _Recueil de Travaux relatifs à la Philologie et à l’Archéologie égyptiennes et assyriennes_, v. p. 10). _Boti_, whence the Coptic _bôti_ and the _battawa_ or “durra cake” of modern Egyptian Arabic, was “durra,” not “wheat.” [96] See Maspero, _Études de Mythologie_, ii. pp. 313 _sqq._ [97] I have put “Lower” between parentheses since it is very questionable whether this particular system of registering time was known in the Delta until it was introduced from Upper Egypt. On the Palermo stone a list of the early kings of Lower Egypt is given, but without any dates, which make their appearance along with the kings of the First dynasty, who belonged to Upper Egypt. It is interesting to observe that the ideograph for “year” is denoted in exactly the same way in both the Babylonian and the Egyptian hieroglyphs by the branch of a (palm) tree. Such a curious symbol for the idea can hardly have been invented independently. Professor Hommel further draws attention to the fact that while the literal translation of a common ideographic mode of representing “year” in Babylonian is “name of heaven,” that of the two syllables of the Egyptian word _renpet_, “year,” would also be “name of heaven.” [98] _Hierakonpolis_, part i. plate xxix. The name of the king is usually (but erroneously) written Nar-Mer.