Various, Encyclopaedia Britannica, 11th Edition…
“ The conception of the tomb as the residence of the dead is the fundamental notion that underlies all the ritual observances in connexion with the dead, just as the idea of the temple as the dwelling-place of the god is the basis of the divine cult. The parallelism between the attitude of the Egyptians towards the dead and their attitude towards the gods is so striking that it ought never to be lost sight of: nothing can illustrate it better than the manner in which the Osirian doctrines came to permeate both kinds of cult. ”
