The papyri are pagan Egyptian funerary texts — specifically the 'Book of Breathings' — belonging to a man named Hor

The papyri that Smith claimed were the Book of Abraham are actually pagan Egyptian religious funerary content. Specifically, they are identified as the 'Book of Breathings' (also called a 'breathing permit of Isis'). The figure Smith identified as 'Abraham' on the table is actually a man named Hor (or Horus) — an Egyptian man whose funerary rites are described in the text. The document concerns Egyptian beliefs about the afterlife, not the God of Abraham or Israelite history.