The dead king in the underworld was akin to the sun at night and, in the New Kingdom, this was identified with the god of death, Osiris. The heads of lions corresponded to the time the sun god spent in the body of the god of heaven in feline form. The facial details of the lion head –- the rims of the eyes, tip of the nose and tear ducts -- are given almost life-like properties through the use of glass.
