They are bidding boards. The panels are part of a group of six. The panels have a rectangular recess in the upper part, which must have been used to fix them to the walls of the niches; Hesira was a high official; Hesira is standing, in his left hand holding scribe's tools and a staff, in his right hand the kherep sceptre symbol of power, short skirt with belt, hieroglyphics indicating Hesira's name and titles: chief scribe, royal scribe, head of Buto, priest of Horus; bas-relief