The Egyptian Book of the dead by P. Le Page Renouf and Edouard Naville

13. We have here the opposition between ⁂⁂ “those who are,” and

⁂⁂ “those who are not,” that is, those who are not yet, the future ones. The negative, which often expresses the idea of anteriority, is one of the usual ways of rendering the future; that which has not yet taken place, which is to come. An official of the XIIth dynasty says: “the king ⁂⁂⁂⁂⁂⁂⁂⁂⁂⁂⁂⁂ made me his commissioner of works, having charge of present and future work” (_Zeitschr._, 1882, p. 8, note). It is said of Isis that “she issues her directions for what is and what will be” ⁂⁂⁂⁂⁂⁂ (Stèle Metternich, Brugsch, _Dict. Suppl._, p. 355).