The two-finger amulet is first found on mummies in the Late Period. It is usually located on the torso of the deceased, near the actual embalming incision, which was traditionally along the outer left edge of the abdomen, from waist to hip.

The edges of the embalming incision were often merely drawn together loosely, and not sewn or otherwise closed. This amulet may have served to protect this vulnerable opening into the body.  It may have represented the hands of the embalmer, and thus the care taken to ensure that the deceased would travel to the afterlife intact.