They are bidding boards. The panels are part of a group of six. The panels have a rectangular recess at the top, which must have been used to fasten them to the walls of the niches; Hesira was a high-ranking official; hieroglyphics indicating products presented to the deceased, incense, wine, meat, bread, and Hesira's name and titles: chief scribe, royal scribe, head of Buto, priest of Horus; bas-relief