"...The mummified body (of the Pharaoh but also of non-royal persons) remained in the tomb, the ba could go in and out of the tomb, the Ka was receiving the offering as a sort of vital force of the deaceased, while the Akh was the transfigured spirit of the dead, after the judgment and living with the gods. The βWestβ is traditionally seen as the Realm of the Dead (cemeteries were on the west bank of the Nile&rdquo so the Field of Rushes may be referred to be in the West (Imenet), while the Westerners (Imentyw) were the dead people...."