Akh
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The Akh (meaning shiner), was a concept that varied over the long history of ancient Egyptian belief. It is besides Ka and Ba one of the central elements, aspects of immortal personality, even after the death of the physical body. In this sense, it was a sort of ghost.
In later belief, the Ka was considered to change into the Akh and Ba after death, rather than uniting with the Ba to become the Akh. At this stage, it was believed that the Akh spent some time dwelling in the underworld before returning and being reincarnated as a Ka, gaining a new Ba.
The separation of Akh / unification of Ka and Ba was created after death, by having the proper offerings made and knowing the proper efficacious spell, but there was an attendant risk of dying again. Egyptian funerary literature (such as the Coffin Texts and the Book of the Dead) were intended to aid the deceased in "not dying a second time" and becoming an akh.
