It seems that in Ancient Egypt there were a relationship between the hair element and some rites of Heliopolis.
The funerary texts show that the hair, the lock of hair and the cut of this lock of hair were somehow connected with religious practices of this ancient Egyptian city.
In chapters 167 and 674 of the Coffin Texts the deceased receives the offers of bread for the snwt festivity and the bier for the dnit festivity in the moment when the two mourners prepare their hair for him. Both were important lunar celebrations in Heliopolis during the Old Kingdom.
The festivity of snwt was celebrated in Ancient Egypt the 6th day of the month (Wb IV, 153, 4) and dnit was the festivity of the first and third crescent (Wb V, 465, 6 and 7). During these days ancient Egyptians celebrated in Heliopolis the process of recovery of the lunar eye, and the following day was called “day of Horus’ festivity” (Derchain, 1962, p. 30). So in Heliopolis, the lunar cycle was celebrated with the hair element as a process of rebirth, as it was in the funerals of Ancient Egypt.