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Sir James George Frazer (1854–1941). The Golden Bough. 1922.

Page 373

’The old man is dead.” Earth is afterwards thrown in to cover the sheaf, with a prayer, “May Allah bring us back the wheat of the dead.”
2. The Official Rites
 
  SUCH, then, were the principal events of the farmer’s calendar in ancient Egypt, and such the simple religious rites by which he celebrated them. But we have still to consider the Osirian festivals of the official calendar, so far as these are described by Greek writers or recorded on the monuments. In examining them it is necessary to bear in mind that on account of the movable year of the old Egyptian calendar the true or astronomical dates of the official festivals must have varied from year to year, at least until the adoption of the fixed Alexandrian year in 30 B.C. From that time onward, apparently, the dates of the festivals were determined by the new calendar, and so ceased to rotate throughout the length of the solar year. At all events Plutarch, writing about the end of the first century, implies that they were then fixed, not movable; for though he does not mention the Alexandrian calendar, he clearly dates the festivals by it. Moreover, the long festal calendar of Esne, an important document of the Imperial age, is obviously based on the fixed Alexandrian year; for it assigns the mark for New Year’s Day to the day which corresponds to the twenty-ninth of August, which was the first day of the Alexandrian year, and its references to the rising of the Nile, the position of the sun, and the operations of agriculture are all in harmony with this supposition. Thus we may take it as fairly certain that from 30 B.C. onwards the Egyptian festivals were stationary in the solar year.
  Herodotus tells us that the grave of Osiris was at Sais in Lower Egypt, and that there was a lake there upon which the sufferings of the god were displayed as a mystery by night. This commemoration of the divine passion was held once a year: the people mourned and beat their breasts at it to testify their sorrow for the death of the god; and an image of a cow, made of gilt wood with a golden sun between its horns, was carried out of the chamber in which it stood the rest of the year. The cow no doubt represented Isis herself, for cows were sacred to her, and she was regularly depicted with the horns of a cow on her head, or even as a woman with the head of a cow. It is probable that the carrying out of her cow-shaped image symbolised the goddess searching for the dead body of Osiris; for this was the native Egyptian interpretation of a similar ceremony observed in Plutarch’s time about the winter solstice, when the gilt cow was carried seven times round the temple. A great feature of the festival was the nocturnal illumination. People fastened rows of oil-lamps to the outside of their houses, and the lamps burned all night long. The custom was not confined to Sais, but was observed throughout the whole of Egypt.
  This universal illumination of the houses on one night of the year suggests that the festival may have been a commemoration not merely of the dead Osiris but of the dead in general, in other words, that it