The nwn gesture has also a positive reading, because the hair sm3 has also a double value in Egyptian thinking. The hair sm3 is an element full of life force, which has to be delivered to the deceased for making easier the final resurrection.
To give the hair sm3 (rdi sm3) is a gesture that can be linked to the act of nursing; the mother’s milk is the first food, in the Egyptian funerary ambit the dead one in his rebirth is like a baby, so giving the hair sm3 contributes to this idea of the mummy as a new-born baby.
When the mourner makes the nwn gesture of throwing the hair onwards over her face she turns into the deceased’s mother, from whose belly he will be born. The mummy, assimilated to Osiris, is the Nut’s son and this goddess makes the nwn gesture inside the coffin, where happens the regeneration process. Nut bended and with her hair extended forwards gives birth her son Osiris, i. e. the dead one. For that reason we can find inside many coffin covers an image of Nut with raised arms and hair standing on end; it is the way the artist could represent her in that surface; but in reality she was bended forwards making the nwn gesture.