They are bidding boards. The panels are part of a group of six. The panels are provided with a rectangular recess at the top, which must have been used to fasten them to the walls of the niches; Hesira was a high official; he is seated on a seat with lion's paw legs, cloak, staff, scribe's tools, black and red-coloured tablet tied with a ribbon to the water bottle and stylus; hieroglyphics indicating products presented to the deceased, incense, wine, meat, bread, and Hesira's name and titles: chief priest, royal scribe, head of Buto, priest of Horus; bas-relief