Years ago I noticed the general likeness presented by the seated statues of Tello to those of the Third Egyptian dynasty,[103] and suggested that both belonged to the same school of sculpture. A little earlier Professor Flinders Petrie had demonstrated that the standard of measurement marked upon the plan of the city which one of the Tello figures holds in his lap is the same as the standard of measurement of the Egyptian pyramid-builders, the cubit, namely, of 20·63, which is quite different from the later Assyro-Babylonian cubit of 21·6.[104] Still more convincing, perhaps, is the Babylonian division of the year into twelve months of thirty days each, which was already known in Egypt in the age of the early dynasties. The Babylonian week of five and ten days reappears in the Egyptian week of ten days, while the division of the day into twelve “double hours,” six belonging to the day and six to the night, has its counterpart in the Egyptian day of twenty-four hours, twelve of which were reckoned to the day and the other twelve to the night. Since a list of the thirty-six decans or zodiacal stars has recently been found on a coffin of the time of the Twelfth Dynasty[105] it is possible that this distinctively Babylonian invention may also go back to the age of the first Egyptian dynasties. At all events one of the chief stars in the Pyramid texts is “the Bull of heaven,” a translation of the Sumerian Gudi-bir, or “Bull of Light,” the name given to the planet Jupiter in its relation to the ecliptic. In primitive Babylonian astronomy the zodiacal sign of the Bull ushered in the year. [Illustration: SITTING STATUE OF GUDEA.] It may be that some of these evidences of Babylonian influence are referable to contact between Babylonia and Egypt in the age that immediately preceded the foundation of the united Egyptian monarchy rather than to that still earlier age when the “dynastic” settlers first settled in the valley of the Nile. But at present we do not know how such a contact could have taken place. Upper Egypt and not the Delta was the seat of the first Pharaohs with their Horus-hawk totem, and at the remote period when the future civilization of the country was being developed under their fostering care it is difficult to believe that Babylonian soldiers or traders had made their way to the shores of the Mediterranean, much less to the deserts of the Sayyîd. For the present, at all events, where we have clear proof of the dependence of early Egyptian culture upon that of the Babylonians we have no alternative but to ascribe it to the Semitic emigrants or invaders to whom the historical civilization of Egypt was primarily due.[106]