The relief we present today was created during the rule of the last Egyptian dynasty, the Greek (Macedonian really) dynasty of the Ptolemies. Yes, the famous Cleopatra was the last ruler of this dynasty.
The reliefs or sculptures like the one you see today that depict a subject in a partial or unfinished way but are themselves finished objects are special in Egyptian art. Maybe they worked like guidelines for artists, whose aim was to create sculptures that didn't have suitable models in a traditional formal Egyptian representation. The Ptolemies ruled Egypt for more than 300 years; they followed the Egyptian rules of depiction, but at the same time they had that Hellenic vibe that mirrors in art. These figures and reliefs are also sometimes called "sculptor’s models" or "votives" by Egyptologists because maybe they might have been the material of a donation practice, perhaps connected with the prolific temple building of these centuries. Unfortunately, there is little to illuminate us about the mechanics of such a donation practice.
But the owl itself is really beautiful!
P.S. Ancient Egyptian art is not only about mummies and pyramids, there's so much more to it! Enjoy a fascinating story of golden jewelry produced in Ancient Egypt. <3
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