The Pyramid texts clearly explain the precise significance and origin of the hitherto mysterious and widespread custom of burning incense at the statue. For, as Blackman (=5=) has pointed out, the aim was by burning aromatic woods and resins thereby magically to restore to the “body” the odours of the living person. It was therefore intimately related to the practice of mummification and genetically connected with it. It was part of the magical procedure for making the portrait-statue of the deceased (or later, in the time of the New Empire, the mummy itself) “an efficient animate substitute for the person” (Alan Gardiner). A careful investigation of the geographical distribution of the custom of burning incense before the corpse and of the circumstances related to such a practice has convinced me that wherever it is found, even where no attempt is made to preserve the body, it can be regarded as an indication of the influence of the Egyptian custom of mummification. For apart from such an influence incense-burning is inexplicable. The attempt on the part of certain writers to explain the use of incense merely as a means of disguising the odours of putrefaction will not bear examination. It is an example of that kind of so-called psychological explanation which is opposed by all the ascertainable facts. Beyond the borders of Egypt peoples who for a time adopted the custom of embalming and then for some reason, such as the failure to attain successful results or the adoption of conflicting beliefs or customs, allowed the practice to lapse, the simpler parts of the Egyptian funerary ritual often continued to be observed. The body was anointed with oil, perhaps packed in salt and aromatic plants, wrapped in linen or fine clothes, had incense burned before it, and was laid on a bed or special bier. All of these practices originated in Egypt and observance of any or all of them is to be regarded as a sure sign of the influence of the Egyptian custom of mummification. Among the more immediate neighbours of the Egyptians, such as the Jews, Greeks and Romans, the evidence for this is clear. Occasionally the full process of embalming was followed, even if it were only a temporary procedure preliminary to the observance of some other burial custom, such as cremation, perhaps inspired by ideas wholly foreign to those which prompted mummification. I need not enumerate instances of this curious syncretism of burial customs, numerous examples of which will be found in Reutter (=63=, pp. 144-147) and in Hastings’ Dictionary (=32=), as well as in the following pages.