Budge opens by explaining that 'Book of the Dead' is a modern and somewhat misleading title. The Egyptians called these writings Per-t em hru, 'Coming Forth by Day,' and they are not one connected work but a long-growing collection of spells, hymns, prayers, and magical names composed for the benefit of the dead and found cut or painted on tombs, coffins, and rolls of papyrus.
He traces how the texts grew. Their oldest forms appear in the Pyramid Texts of the early dynasties, and by the New Kingdom the collection held roughly 190 separate chapters copied onto papyrus rolls. The finest of these is the Papyrus of Ani, seventy-eight feet long, whose painted vignettes give the most complete picture of the Egyptian vision of death and judgment.
The heart of the work is the Judgment of Osiris, the great Chapter 125. The dead enters the Hall of Maati, greets the Great God and the Forty-Two assessors, and recites the declaration of innocence that early scholars named the Negative Confession: I have not killed, I have not stolen, I have not lied, I have given bread to the hungry and water to the thirsty. His heart is then weighed in a balance against the feather of truth.
If the heart holds level against truth, Thoth records the verdict, the gods declare the dead 'true of voice,' and the monster Amemit, the Eater of the Dead, is denied. Budge stresses that the gods asked only that the heart exactly counterbalance truth; they demanded the fulfilment of the law and nothing more, and granted immortality to the one of whom the verdict was that he had done no evil.
Acquitted, the soul passes into the Kingdom of Osiris, the Field of Reeds, pictured as an idealized Egypt of canals and grain where the blessed live, work, and feed upon their god. Framing all of this are the great hymns to Ra at his rising and setting and to Osiris, lord of eternity, which open the papyri and set the soul's journey within the daily circuit of the sun and the rule of truth.