The Egyptian God Aker was represented as two lions or sphinxes facing opposite directions. Sometimes they would be shown conjoined at the waist.
In this specific scene from the Papyrus of Ani, Aker is depicted as two lions supporting the Egyptian hieroglyph for Akht (horizon), with the hieroglyph for sky, Pt, above.
This common representation of lions and Sphinxes as pairs in Ancient Egyptian iconography, including on the Dream Stele of Thutmose IV (discovered between the front legs of the Sphinx), has fueled speculation that another Sphinx at Giza may yet be discovered.
Source: Wikimedia, Papyrus of Ani