In this paper, the writer would like to demonstrate the symbolism of the king as Sekhmet's son in the Late Period. While the theological developments of Sekhmet have been extensively studied, this study aims to understand her specific royal maternal role. The king's coronation and Heb-Sed festival were connected to the beginning of the year from the New Kingdom; this perilous time was deeply associated with Sekhmet. Therefore, she protects the king while overcoming the political troubles before his coronation, correlating to the absolute conditions prior to the beginning of the new year. With her dual nature, Sekhmet is the link between absolute conditions and settled cosmic and political conditions. Consequently, Sekhmet's protection of the king during the coronation in the new year became a popular concept. Extending is present due to the spread of figurative scenes with similarity, variation and innovation in the Late Period. This perspective elaborates on significant sociological changes to support the King ideologically and politically to renew his coronation.