Horus is the god of the sky, and the son of Osiris. His mother is Isis.

Since he was god of the sky, Horus became depicted as a falcon, or as a falcon-headed man, leading to Horus' name, (in Egyptian, Heru), which meant The distant one. Horus was also sometimes known as Nekheny (meaning falcon), although it has been proposed that Nekheny may have been another falcon-god, worshipped at Nekhen (city of the hawk), that became identified as Horus very early on. In this form, he was sometimes given the title Kemwer, meaning (the) great black (one).
As Horus was the son of Osiris, and god of the sky, he became closely associated with the Pharaoh of Upper Egypt (where Horus was worshipped), and became their patron. The association with the Pharaoh brought with it the idea that he was the son of Isis, in her original form, who was regarded as a deification of the Queen.

It was said that after the world was created, Horus landed on a perch, known as the djeba, which literally translates as finger, in order to rest, which consequently became considered sacred. On some occasions, Horus was referred to as lord of the djeba (i.e. lord of the perch or lord of the finger), a form in which he was especially worshipped at Buto, known as Djebauti, meaning (ones) of the djeba (the reason for the plural is not understood, and may just have been a result of Epenthesis, or Paragoge). The form of Djebauti eventually became depicted as an heron, nevertheless continuing to rest on the sacred perch.

Since Horus was said to be the sky, it was natural that he was rapidly considered to also contain the sun and moon. It became said that the sun was one of his eyes and the moon the other, and that they traversed the sky when he, a falcon, flew across it. Thus he became known as Harmerty - Horus of two eyes. Later, the reason that the moon was not as bright as the sun was explained by a tale, known as the contestings of Horus and Set, originating as a metaphor for the conquest of Lower Egypt by Upper Egypt in about 3000BC. In this tale, it was said that Set, the patron of Lower Egypt, and Horus, the patron of Upper Egypt, had battled for Egypt brutally, with neither side victorious, until eventually the gods sided with Horus.

As Horus was the ultimate victor he became known as Harsiesis, Heru-ur or Har-Wer ( 'Horus the Great'), but more usually translated as Horus the Elder. In the struggle Set had lost a testicle, explaining why the desert, which Set represented, is infertile. Horus' right eye had also been gouged out, which explained why the moon, which it represented, was so weak compared to the sun. It was also said that during a new-moon, Horus had become blinded and was titled Mekhenty-er-irty ( 'He who has no eyes'), while when the moon became visible again, he was re-titled Khenty-irty ( 'He who has eyes'). While blind, it was considered that Horus was quite dangerous, sometimes attacking his friends after mistaking them for enemies.

Ultimately, as another sun god, Horus became identified with Ra as Ra-Herakhty, literally Ra, who is Horus of the two horizons. However, this identification proved to be awkward, for it made Ra the son of Hathor, and therefore a created being rather than the creator. And, even worse, it made Ra into Horus, who was the son of Ra, i.e. it made Ra his own son and father, in a standard sexually-reproductive manner, an idea that would not be considered comprehensible until the Hellenic era. Consequently Ra and Horus never completely merged into a single falcon-headed sun god.

Nevertheless the idea of making the identification persisted, and Ra continued to be depicted as falcon-headed. Likewise, as Ra-Herakhty, in an allusion to the Ogdoad creation myth, Horus was occasionally shown in art as a naked boy, with a finger in his mouth, sitting on a lotus with his mother. In the form of a youth, Horus was referred to as Neferhor. This is also spelled Nefer Hor, Nephoros or Nopheros () meaning 'The Good Horus'.

In an attempt to resolve the conflict, Ra-Herakhty was occasionally said to be married to Iusaaset, which was technically his own shadow, having previously been Atum's shadow, before Atum was identified as Ra, in the form Atum-Ra, and thus of Ra-Herakhty when Ra was also identified as a form of Horus. In the version of the Ogdoad creation myth used by the Thoth cult, Thoth created Ra-Herakhty, via an egg, and so was said to be the father of Neferhor.

The nativity sequence itself stands out for comparison with the nativity of Ra, whose mother became thought of as Neith, who had become the personification of the primal waters of the Ogdoad. As the primal waters, from which Ra arose due to the interaction of the ogdoad, Neith was considered to have given birth whilst remaining a virgin. As the various religious groups gained and lost power in Egypt, the legend altered and, when the cult of Thoth sought to involve themselves in the story, it was said that Thoth's wisdom (which he personified) meant that he foretold the birth of Ra to Neith. Since the later legends had other gods in existence at Ra's birth, it was said that they acknowledged Ra's authority by praising him at his birth.

Later, the tale evolved so that the god Kneph was present, who represented the breath of life, which brought new life to things. This was partly to do with the assertion, of the small cult of Kneph, that Kneph was the creator, although it was more accurate to say that Kneph was the personification of the concept of creation of life itself. As a creator, Kneph became identified as the more dominant creator deity Amun, and when Amun became Amun-Ra, so Kneph gained Hathor as a wife.

Many of the features look similar to the nativity of Jesus at first glance, such as the continued virginity, lack of father, annunciation by a celestial figure, birth of god, and so forth, but others do not. Although many deities, and indeed people, were referred to as beloved, it was a title which was most frequently applied to Neith, indeed it became something of an alternative name. The word used, in this context, for beloved, is Mery in Egyptian.

Meanwhile, Kneph was said by Plutarch to have been understood by the Egyptians in the same way as the Greeks understood pneuma, meaning spirit, and so it was that Neith became pregnant by the actions of the holy spirit, like Mary does in the Christian story. Thoth himself was identified by the Greeks, due to his association with healing, as Hermes, and consequently, in the Hellenic era, Thoth was considered the messenger of the gods. This role was taken by the Archangel Michael in Jewish thought, and so if the Christians copied the tale, it would have been Michael, not Gabriel, who made the annunciation to Mary.

Much criticism of this similarity is leveled at the fact that Neith is a goddess, and not a human mother. However, Pharaohs often attributed tales of divinity to themselves, and their families, and so divine birth stories for themselves were common. Nethertheless, the tale was essentially about Neith rather than the queens of pharaohs, until that is, Amenhotep III applied it to his wife and the birth of his son, whom was consequently identified as Horus, as after the amalgamation of the gods Ra and Horus, the tale became one of Horus too. The significance of Amenhotep making the identification is both that it became a tale of the birth of Akhenaten, who left such an impression that, as the gods evolved further, the tale became remembered as being one of the birth from a human mother of a human son, who was nevertheless divine.