The Ka (k3) was the Egyptian concept of spiritual essence, that which distinguishes the difference between a living and a dead person, with death occurring when the ka left the body. The Egyptians believed that Khnum created the bodies of children on a potter’s wheel and inserted them into their mothers’ bodies. Depending on the region, Egyptians believed that Heket or Meskhenet was the creator of each person’s Ka, breathing it into them at the instant of their birth as the part of their soul that made them be alive. This resembles the concept of spirit in other religions.
The Egyptians also believed that the ka was sustained through food and drink. For this reason food and drink offerings were presented to the dead, although it was the kau (k3w) within the offerings that was consumed, not the physical aspect. The ka was often represented in Egyptian iconography as a second image of the king, leading earlier works to attempt to translate ka as double.
Article Source: Wikipedia.org
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