The film revolves around three notions:  Kha = the etheric double according to ancient Egyptians. Perpetual specter in all respects resembling the physical body of a dead person.  Uebertragung = transfer. Phenomenon by which an emotional state experienced for one object is extended to another by an association. Identification. Projection. Moving from one order of things to another.  Embalming = filling a corpse with balsamic, desiccating and antiseptic substances to preserve them. Fill with a sweet smell. Perfume.
                                 
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