This study included the study of economic activity of the temple in ancient Egypt during the New Kingdom, the study aimed to determine the state and the economic role of temples, and shed light on the economic aspects of the temples of the New Kingdom, through texts and documents, which are divided into the inscriptions on the walls of temples and tombs of the one that shed light on the administrative procedures represented in the rites and ceremonies, and a papyri explaining the steps of the agricultural management of temples such as Papyrus of Wilbour one of the sources that provide a description of the economy of the temple.