“On the conclusion of the ceremonies which concern the head the deceased has the power to go in among the holy and perfect spirits, his name is exalted among men, the denizens of heaven receive his soul, the beings of the underworld bow down before his body, the dwellers upon earth adore him, and the inhabitants of the funeral mountain renew for him his youth.
Besides these things, Anubis and Horus make perfect his bandages, and the god Thoth protects his members by his words of magical power; and he himself has learned the magical formulæ which are necessary to make his path straight in the underworld, and also the proper way in which to utter them.
All these benefits were secured for him by the use of bandages and unguents which possess both magical names and properties, and by the words of power uttered by the priests who recited the Ritual of Embalmment, and by the ceremonies which the priest who personated Anubis performed beside the body of the deceased in imitation of those which the god Anubis performed for the dead god Osiris in remote days.
Next the left hand of the deceased was mummified and bandaged according to the instructions given in the Ritual of Embalmment. The hand was stretched out on a piece of linen, and a ring was passed over the fingers; it was then filled with thirty-six of the substances which were used in embalming, according to the number of the forms of the god Osiris.
This done, the hand was bandaged with a strip of linen in six folds, upon which were drawn figures of Isis and Hâpi. The right hand was treated in a similar way, only the figures drawn upon the bandages were those of Râ and Amsu; and when the appropriate words had been recited over both hands divine protection was assured them.
After these things the ceremonies concerning the right and left arms were performed, and these were followed by rubbing the soles of the feet and the legs and the thighs, first with black-stone oil, and secondly with holy oil.
The toes were wrapped in linen, and a piece of linen was laid on each leg; on each piece was drawn the figure of a jackal, that on the right leg representing Anubis, and that on the left Horus.
When flowers of the ânkham plant and other substances had been laid beside and on the legs, and they had been treated with ebony-gum water and holy oil, and appropriate addresses had been said, the ceremony of bandaging the body was ended.”
E.A. Wallis Budge, Egyptian Magic, London, 1901. P. 189-91.