The dead

The significant omission of specialized vessels for libation and incense burning is perhaps best understood by presuming that the dead in Šĕʾōl did not need to sacrifice anything. Moreover, no sacrifices were performed by the bereaved in the cave proper. Conversely, the presence of other ritual media such as terra-cotta figurines of various types, amulets, and perhaps weapons suggests a perceived need for protection.—Family and Household Religion in Ancient Israel and the Levant, page 454

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More evidence for no cult of the dead...
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