There is a theory according to which Im-sama is based on the Ancient Egyptian God Medjed, which appearance does look like the silhouette we’ve seen of Im without the crown.
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In Ancient Egyptian religion, Medjed is a god mentioned in the Book of the Dead. His ghost-like portrayal in illustrations on the Greenfield papyrus earned him popularity in modern Japanese culture, including as a character in video games and anime.
E.A. Wallis Budge translated a passage of the Book of the Dead the Medjed that said:
“I know the being Mātchet [Medjed] who is among them in the House of Osiris, shooting rays of light from [his] eye, but who himself is unseen. He goeth round about heaven robed in the flame of his mouth, commanding Hāpi, but remaining himself unseen.”
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The passage says he is “unseen” just like the way only a few people know about the existence of Im-sama in One Piece. Also mentioned Hāpi who was the god of the annual flooding of the Nile in ancient Egyptian religion and can be a reference to the sea and Im being somehow in control of it.
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Medjed gained popularity after the British Museum held an exhibit on ancient Egypt at the Mori Arts Center Gallery in Tokyo in 2012, a few years before Im’s first appearance in the manga. Medjed became a sensation on Japanese social media due to the resemblance to a stereotypical ghost costume. The god was embraced by Japanese popular culture. He became an internet meme, as well as a character in video games and in anime.
*by Wpiece