A reassessment of the mastabas of Ankh-haf (G7510) and Akhethetep and Meretites (G7650) in the Eastern Cemetery at Giza is essential to a study of the development of art during the Fourth Dynasty. These two mastabas are located next to one another on the periphery of the eight twinmastabas, which form the original section of the Eastern Cemetery. George Andrew Reisner of the Harvard University-Museum of Fine Arts, Boston Expedition to Giza dated the construction of the mastabas of Ankh-haf (G7510) and Akhethetep and Meretitcs (G7650) to the reign of Khafra based on their locations outside of the eight twin-mastabas and their mastaba types. In fact, he considered their locations the next phase of development of the Eastern Cemetery. However, the assignment of these two mastabas to the reign of Khafra following the construction of the eight twin-mastabas is not as definite as proposed by Reisner. Through an analysis of the architectural evidence, graffiti, titles, iconography, and style of the relief decoration and statuary, the mastabas of Ankh-haf (G7510) and Akhethetep and Meretites (G7650) may actually date earlier than the reign of Khafra. Stylistic analysis, in particular, suggests that this was a significant period of artistic development from the late reign of Khufu through Khafra, including Djedefra. Through reference to royal reliefs and statuary, the relief decoration in the mastabas of Ankh-haf (G7510) and Akhethetep and Meretites (G7650) reflects overall changes occurring during this period. In this respect, a reassessment of the architectural, inscriptional, iconographic, and stylistic evidence from the mastabas of Ankh-haf (G7510) and Akhethetep and Meretites (G7650) will contribute significantly to an understanding of the development of art during the Fourth Dynasty.
The mastabas of Ankh-haf (G7510) and Akhethetep and Meretites (G7650) are usually considered additions to the original section of the Eastern Cemetery . A reassessment of the architectural evidence from the mastaba of Ankh-haf (G7510) suggests that it probably was included in the original plan of the Eastern Cemetery.
Reisner dated its construction to the reign of Khafra based on the mastaba’s location east of the eight twin-mastabas and its type !Viii construction. He placed its completion within the first five years of Khafra’s reign following the mastaba of Meresankh II (G7410/7420), which he considered to be earlier in date. The large size of Ankh-hars mastaba (G7510), 101 x 52 m resembles the central focus of mastaba G2000 in the Western Cemetery. The scale and alignment of Ankh-hars mastaba (G7510) on the north with the northern row of the eight twin-mastabas and Queen’s pyramid GI-a and on the south with Queen’s pyramid GI-b and approximately the southern edge of Khufu’s pyramjd imply a preconceived plan. The northern alignment continues to the west and incorporates the tomb of Hetepheres I and the King’s Chamber in Khufu’s pyramid. According to Strudwick and Janosi, the mastaba of Ankh-haf (G7510) may actually be the oldest mastaba in the Eastern Cemetery. The plan of Ankh-hars chapel (G7510) with two false doors is similar to Queen’s pyramid GIb in the Eastern Cemetery in addition to mastaba G2000 and Hemiunu’s mastaba (G4000) in the Western Cemetery and is considered a feature of Khufu’s reign. Janosi also believes that the increasing distances towards Khufu’s pyramid between the cased mastabas of the northern row among the eight twin-mastabas for the «integrated» chapels is an indication that the mastaba of Ankh-haf (G7510) was included in the original plan. These various factors might support the theory that Ankh-hars mastaba (G7510) is actually the oldest in the Eastern Cemetery and constructed under Khufu.
The mastaba of Akhethetep and Meretites (G7650) is located in the «en echelon» section south of Ankh-hafs mastaba (G751O)(Fig. 3). It is usually included within the next phase of development of the Eastern Cemetery following the eight twin-mastabas and is generally dated to Khafra’s reign. In its original form, the mastaba of Akhethetep and Meretites (G7650) consisted of a core comparable in size, ca. 36 x 16 m, to the twelve cores in the original section of the Eastern Cemetery prior to their conversion into eight twin-mastabas. The core of mastaba G7650 with its type IVi construction was altered by an extension on the south of type IViv construction that included an interior chapel.
The mastaba of Akhethetep and Meretites (G7650), located south of the mastaba of Ankh-haf (G751O) in the «en echelon» section, received an extension on the southern end of its original core that included a chapel indicating that the mastaba developed over a period of time.
G7530-40 (G7530sub) The mastaba of Meresankh III 
The mastaba of Meresankh III (G7530/7540) in the Eastern Cemetery at Giza presents an interesting chronological problem based on its architecture,
inscriptional evidence, and relief decoration. The mastaba was excavated by George Andrew Reisner of the Harvard University-Museum of Fine Arts, Boston Expedition in 19272 and was subsequently published by Dows Dunham and William Kelly Simpson in 1974. The mastaba consists of two sections: an upper mastaba (G7530/7540) and a lower rock-cut tomb (G7530sub).

The mastaba and rock-cut tomb are generally dated to the Fourth Dynasty of the Old Kingdom. However, the construction and decoration of mastaba G7530/
7540 and the decoration of the rock-cut tomb of Meresankh III (G7530sub) are problematic based on their architectural relationship as well as the attribution of mastaba G7530/7540 to Hetepheres II, mother of Meresankh III. An analysis of these various factors in coordination with the graffiti and inscriptional evidence is essential to the overall dating of the architecture. In addition, a study of the iconography and style of the relief decoration may provide further evidence for assigning mastaba G7530/7540 and the rock-cut tomb (G7530sub) to the late Fourth Dynasty, or possibly even the early Fifth. Through an analysis of the architecture, inscriptional evidence, and relief decoration, it is possible to re-evaluate the dating established by Reisner and Dunham and Simpson as well as the relationship between the mastaba and the rock-cut tomb.
The mastaba of Meresankh III (G7530/7540) is located in the ‘en échelon’ section of the Eastern Cemetery (G7000). This section consists of mastabas
placed in a staggered arrangement. Reisner dated the initial part of the ‘en échelon’ section to the reign of Khafra, ca. 2520-2494 BC, following the conversion
of the twelve original cores into eight twin-mastabas in the Eastern Cemetery (G7000). The construction of mastaba G7530/7540 includes an earlier structure G7520/7530, whose core construction and dimensions of 36.5 x 16.0 m. are similar to the twelve original cores in the Eastern Cemetery (G7000). The alignment of the southern edge of the original core G7520/7530, with the southern row of the eight twin-mastabas suggests that G7520/7530 was probably constructed during Khufu’s reign. G7520/7530 was then partially dismantled to construct mastaba G7530/7540. Interestingly, G7520 has a burial shaft, while mastaba G7530/7540 does not include one.

The reconstruction of mastaba G7530/7540 from the original core, G7520/7530, included an extension to the south of type IViv masonry with an interior
offering chapel. Graffiti on the casing blocks of mastaba G7530/7540 provide evidence for its date. Two of these graffitos may date the mastaba to ca.year 13 of Khafra’s reign. On the east face of the mastaba is another date. An additional date is given on another casing block. It is believed that this mastaba was originally intended for Hetepheres II, Meresankh III’s mother, based on the graffiti.
However, it is suggested that the blocks with the graffiti may have been reused from mastaba G7520/7530 and may actually refer to Khufu’s reign. If the blocks were reused, the dates then must refer to a time when Hetepheres II had already become queen indicated by the title of wrt Ìts ‘the one great of favor.’
Dates on the north subsidiary niche of mastaba G7530/7540 must also be factored into the overall constructional sequence. These dates are located on either side of the niche. Reisner believed that these dates refer to the beginning and completion of the mastaba’s construction during Khafra’s reign, however,
they may also refer to Hetepheres II’s death.

The difference in dates between the niche (year 3/4) and casing (year 13) may be due to the reconstruction of mastaba G7530/7540 from mastaba G7520/7530 during Khafra’s reign with the dates on the niche recording this event. However, Jánosi believes that the niche inscriptions may date to Menkaura’s reign, ca. 2490 to 2472 BC, based on their relationship to the façade inscriptions on Meresankh III’s rock-cut tomb (G7530sub) below. His supposition might then date the chapel of mastaba G7530/7540 as late as Menkaura’s reign.
The rock-cut tomb of Meresankh III (G7530sub) is located approximately 2 meters below the level of the street above. It is believed that Hetepheres II gave the rock-cut tomb to her daughter, Meresankh III, who predeceased her. This theory is based on the addition of an inscription to the already existing
decoration and inscriptions on Meresankh III’s sarcophagus, which states that the sarcophagus was given to her by her mother, Hetepheres II. Reisner
believed that Hetepheres II was eventually buried in mastaba G7350 following the death of her daughter, Meresankh III.
Inscriptions on the façade of the rock-cut tomb of Meresankh III (G7530sub) give evidence for the date of the tomb. The inscriptions on either side of the
entrance read: ‘King’s daughter Meresankh, Year 1, 1st of Shemu, day 21, going to rest of her ka, her going to the wabet (embalming)’ on the north side
and ‘King’s wife Meresankh, Year after 1 [Year 2], 2nd of Peret, day 18, her going to her beautiful tomb‘ on the south. The events recorded on the entrance refer to the death and burial of Meresankh III, a period of 273 to 274 days. The Year 1 and Year 2 have been attributed to Shepseskaf’s reign, ca. 2472 to 2467 BC, by Reisner and Jánosi. Reisner based his theory on the rock-cut tomb (G7530sub), which is similar in plan and decoration to the rock-cut tomb of Khuenra (MQ 1), a son of Menkaura. Jánosi believes that these dates could be, at their earliest, a reference to Shepseskaf following the erection of mastaba G7530/7540 during Khafra’s reign and after the addition of the north subsidiary niche’s inscriptions, possibly dating to Menkaura. However, both Reisner and Jánosi also suggest that the entrance dates to the rock-cut tomb of Meresankh III (G7530sub) could be as late as the reign of Userkaf of the Fifth Dynasty, ca. 2465 to 2458 BC. Yet, Dunham and Simpson believe that the dates on the façade refer to Menkaura based on Meresankh III’s skeleton, which is considered to be ca. fifty years of age or older. If the entrance inscriptions refer to Menkaura’s reign, Meresankh III could have been born earlier in Khufu’s reign, ca. Year 7, or was younger at her death, ca. 40 to 45 years old, which the skeleton does not corroborate. Thus, the dates on the façade are probably a reference to the death and burial of Meresankh III during Shepseskaf’s reign, which is important to establishing an overall date for the rock-cut tomb’s decoration.
The mastaba G7530/7540 was a reconstructed massive core of Reisner’s type IV-iii, about 47.50 m. north-south by 16.88 m. east-west, a total area of 633 sq. m„ prop. 1/2.22, with a recess in the south for an interior chapel (plan B). Cased with fine limestone, the final building measured 50.37 m. north-south by 20.125 m. east-west, 19.25 m. at the north end and 20 m. at the south end, for a total area of 1013.69 sq.m., prop. 1/2.5. The exterior stone chapel was unfinished. The subsidiary northern niche with its texts is mentioned below (pi. 1 b, fig. 1 e). North of this niche the street has been excavated to provide the steps leading to the subterranean chapel, to which this volume is mainly devoted.
Offering Chapel in Superstructure
The interior chapel (of Reisner’s type 3b or 6b) is of white limestone (plan B). It measures 4.75 by 1.50 m„ for a total of 7.12 sq. m., prop. 1/3.11, with a deep compound niche in the middle of the west wall once flanked by palace facade panelling. The outline of a circular offering stone was noted in front of the false door; the latter measured 1.30 by 0.55 m. in the outer recess and 0.55 by 0.50 m. in the inner recess. The chapel was entered from a doorway in the center of the east wall. It was largely destroyed, particularly at the entrance and along the east wall; and the drawing is based on the construction lines. A single block of the decoration of the chapel remains in situ.
Approaches to Chapel (Plan B, pi. I a, c)
The chapel of Mcrsyankh III was approachcd from a narrow open court excavated in the lowered floor of the street between G 7530+40 to the west and G 7650 to the east. It was sunk to a depth of about two meters below street level, and was rcached by descending stairs from both south and north. The south stair (pi. I a) is well preserved and has five slightly sloping treads. The north stair is partly obscured by later constructions. Flanking the doorway to the chapel were two monolithic limestone pilasters for the support of an architrave now missing. These, together with the roof of the doorway itself and two blocks inside, were the only elements of the chapel not cut in the natural rock.