The ancient Egyptians associated the idea of encircling something (whether in the sky or on earth) with controlling or governing it, and the same terms are used for both. Thus, the Book of Abraham notes that “there shall be the reckoning of that time of one planet above another, until thou come nigh unto Kolob . . . which Kolob is set nigh unto the throne of God, to govern all those planets which belong to the same order as that upon which thou standest” (Abraham 3:9; emphasis added). The Egyptians had a similar notion, in which the sun (Re) was not only a go but the head of all the gods and ruled over everything that he encircled. Abraham’s astronomy sets the sun, “that which is to rule the day” (Abraham 3:5), as greater than the moon but less than Kolob, which governs the sun (Abraham 3:9). Thus, in the astronomy of the Book of Abraham, Kolob, which is the nearest star to God (Abraham 3:16; see also 3,9), revolves around and thus encircles or controls the sun, which is the dead of the Egyptian pantheon.
The conversation between Abraham and the Lord shifts from a discussion of heavenly bodies to spiritual beings. This reflects a play on words that Egyptians often use between a star (ach) and a spirit (ich). The shift is done by means of a comparison: “Now, if there be two things, one above the other, and the moon be above the earth, then it may be that a planet or a star may exist above it; . . . as, also, if there be two spirits, and one shall be more intelligent than the other” (Abraham 3:17-18). In an Egyptian context, the play on words would strengthen the parallel. (John Gee, An Introduction to the Book of Abraham [Provo, Utah: Religious Studies Centre, Brigham Young University, 2017], 116-17)