Anubis is called in the texts Sekhem Em Pet, and is said to be the son of Osiris, and Ap-uat bore the title Sekhem Taui, and was a form of Osiris himself. When, therefore, we find the two jackals upon sepulchral stelae, we must understand that they appear there in character of openers of the ways of the deceased in the kingdom of Osiris, and that they assure to the deceased the services of guides in the northern and southern parts of heaven; when they appear with the two Utchats thus, they symbolize the four quarters of heaven and of earth, and the four seasons of the year.

After referring to the view that Anubis was born of Nephthys, although Isis was his reputed mother, he goes on to say, "By Anubis they understand the horizontal circle, which divides the invisible, to which they give the name of Isis; and this circle equally touches upon the confines of both light and darkness, it may be looked upon as common to them both--and from this circumstance arose that resemblance, which they imagine between Anubis and the Dog, it being observed of this animal, that he is equally watchful as well by day as night. In short, the Egyptian Anubis and the Dog, it being observed of this animal, that he is watchful as well by day as night. In short, the Egyptian Anubis seems to be of much the same power and nature as the Grecian Hecate, a deity common both to the celestial and infernal regions.

Theirs again are of opinion that by Anubis is meant Time, and that his denomination of Kuon does not so much allude to any likeness, which he has to the dog, though this be the general rendering of the word, as to that other signification of the term taken from breeding; because Time begets all things out of it self, bearing them within itself, as it were in a womb. But this is one of those who are initiated into the worship of Anubis. This much, however, is certain, that in ancient times the Egyptians paid the greatest reverence and honor to the Dog, though by reason of its devouring the Apis after Cambyses had slain him and thrown him out, when no animal would taste or so much as come near him, he then lost the first rank among the sacred animals which he had hitherto possessed." Referring to Osiris as the "common Reason which pervades both the superior and the inferior regions of the universe," he says that it is, moreover, called "Anubis, and sometimes likewise Hermanubis {i.e., Heru-em-Anpu}; the first of these names expressing the relation it has to be superior, as the latter, to the inferior world. And for this reason it is, they sacrifice to him two Cocks, the white one,as a proper emblem of the purity and brightness of things above, the other of a saffron color, expressive of that mixture and variety which is to be found in these lower regions."

Strictly speaking, Anubis should be reckoned as the last member of the Great Company of the gods of Heliopolis, but as a matter fact his place is usually taken by Horus, the son of Isis and of Osiris, who generally completes the divine part; it is probable that the fusion of Horus, with Anubis was a political expedient on the part of the priesthood who, finding no room in their system for the old god of the dead, identified him with a form of Horus, just as they had done with his father Set, and the double god possessed two district and opposite aspects; as the guide of heaven and the leader of souls to Osiris he was a beneficent god, but as the personification of death and deacy he was a being who inspired terror. From an interesting passage in the "Golden Ass" of Apeleius {Book xi.} we find that the double character of Anubis was maintained by his votaries in Rome even in the second century of our era, and in describing the Procession of Isis he says, Immediately after these came the Deities, condescending to walk upon human feet, the foremost among them rearing terrifically on high his dog's head and neck----that messenger between heaven and hell displaying alternately a face black as night waving aloft the green palm branch. His steps were closely followed by a cow, raised into an upright posture----the cow being the fruitful emblem of the Universal Parent, the goddess herself, which one of the happy train carried with majestic steps, supported on his shoulders. By another was borne the coffin containing the sacred things, and closely concealing the deep secrets of the holy religion."