Nebt-Het, last born of Nuit's children, is the sister and wife of Suti (Set). She represents the fecundity of death; not in the sense of rebirth, but rather that of the natural reclaimation of the physical remains by carrion and invisible scavengers. It is through her influence that the cycle of life and death is kept from grinding to an entropic halt.
The Egyptians occasionally used the name Nebt-Het as an expression for the barren territories surrounding their country, relegating her thus to the unknown and hostile wilds. This, in connection with her place among the remains of the dead, makes her well-suited for dwelling among the Qlippoth, the "shells" or "husks" of base, earth-bound spirits who wander the paths of the reverse Tree, the Tree of Death.
Nebt-Het is both the antithesis of her sister Ast (Isis) and her favourite companion. Where Ast is the goddess of birth, growth, and daylight, Nebt-Het embraces decay, death, and the night-- the unseen world that descends over half of our lives, half of all time, reminding us of its presence with the shrieks of night-beasts under the waning moon.
One significant but oft-overlooked aspect of Nebt-Het is her station as one of the Maat-goddesses. Maat is the concept of the Law behind the law, the Justice behind justice; the unquestionable Way that Things Must Be. The Maat goddesses decree the motion and positions of the stars and planets, the course of the sun and moon, and the very laws of nature. They also act as the confessors of the dead as the newly-freed Ka makes its way through the chambers and halls of the underworld. Through Nebt-Het and Tefnut the dead carry their secrets to the grave...
From the remains of the physical body, Nephthys fashions the Sahu, the spiritual body, which allows the soul, shadow, spirit, and name of the deceased to become one with the company of heaven.
Manifold are the forms and functions of the "goddess of that death which is not eternal."