The religious value of kohl is appears in presenting it as an offering. The ancient Egyptian was getting closer to the gods trying to gain their satisfaction in several ways such as establishing rituals and prayers and offering oblations and other things. Kohl was among those offerings made to the deities, The offering of kohl was offered by the deceased (kings, priests, individuals) to the deities and vice versa by the deities and priests to the deceased, as it was from the purification offerings, so it was one of the basic rituals that were held in the morning. Kohl was not limited to the purification course as one of the daily service rituals, but it was also presented as a funeral gift to the deceased, due to its religious importance in ancient Egyptian thought, Where the offering of kohl is closely associated with many deities, and also symbolizes the process of completion of creation, as all creatures were created from the eye of the deities, where the completeness and integrity of the eyes represents an expression of the integrity of the source of creation, which is the eye of God, the offering of kohl is equivalent to the offering of eye-wDAt, and kohl is also closely associated with funeral rituals, and it also helps the deceased to be resurrected and regain vision in the other world until he completes his journey and joins the fields of Aaru.