Four sons of Horus Thoth, the god of wisdom and knowledge, and also the baboons which chatter when the sun rises raising their hands as if in worship. The jackal (or possibly dog) is linked to Anubis and the act of embalming and also Wepwawet the "opener of the ways" who seeks out the paths of the dead. The hawk is associated with Horus himself and also Seker the mummified necropolis god. Imseti, the human, may be linked to Osiris himself or Onuris the hunter. The Egyptians themselves linked them with the ancient kings of Lower and Upper Egypt, the Souls of Pe and
Dead Souls his bizarre and mysterious plan to acquire "dead souls." The government would tax the landowners based on how many serfs (or "souls") the landowner owned, determined by the census. Censuses in this period were infrequent, so landowners would often be paying taxes on serfs that were no longer living, thus the "dead souls." It is these dead souls, existing on paper only, that Chichikov seeks to purchase from the landlords in the villages he visits; he merely tells the prospective sellers that he has a use for them, and that the sellers would be better off anyway, since selling them