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In ancient Egypt the common people could not afford, were not allowed, and had no reason to turn their dead into mummies; but they did practise a curious kind of burial. The corpse was put into a shallow round hole with the chin resting upon the drawn-up knees--sometimes in the sitting and sometimes in the reclining position. This was intended to imitate the exact position of the embryo in the woman's womb and to symbolize an impending rebirth into the next world.
-- Notebooks Category 9: From Birth to Rebirth > Chapter 1 : Death, Dying, and Immortality > # 146