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But, in my opinion, imperishable stars have nothing to do with aligning a pyramids base to the cardinal points."
The PT's have nothing about this issue directly, but they repeatedly say where the risen king's destination is in the sky.
It is to the Enneads that are close to the celestial pole.
Below are some supporting PT's.
Other translated words that probably mean the same as pole are 'zenith of the sky; and 'pool of cool water'.
UTT474 Ascension test
... he ascends to the sky among the stars, among the imperishable stars.
...and he goes thereby to his mother Nut, he ascends upon her in this her name of Ladder"
Utterance 441
“ . . . may you go to those northern gods the Imperishable Stars”
Utt 503
I am back to back with those gods in the north of the sky, the Imperishable Stars
Utt 519
You shall set me to be a magistrate among the spirits, the Imperishable Stars in the north of the sky.
Utt 537
May you go up as Horus of the Netherworld who is at the head of the Imperishable Stars, may you sit on your iron throne at your pool of cool water.
Utt 513
My father ascends to the sky among the gods who are in the sky. He stands at the Great Polar Region and learns the speech of the sun-folk. '. . .
'Welcome, O you who have arrived' say the gods. He sets his hand on you at the zenith of the sky. 'Welcome' O you who know your place' say the Ennead.
Utt 456
Wise One of whom the gods spoke, who takes his place at the zenith of the sky .
Utt 610
Re summons you into the zenith of the sky as the Jackal, the Governor of the Two Enneads, as a Horus.
The point is that the pyramid on earth and the location in the sky are linked by spells.
Utt 203
My house in the sky will not perish, my throne on earth will not be destroyed, for men hide, the gods fly away. Sothis (Sirius) has caused me to fly up to the sky into the company of my brethren the gods.
To create such an intimate link, it might be expected that they were aligned ?