It is wrong to say that the worship of animals is a survival from a primitive stratum of Egyptian religion. This view is often encountered and is supported by some plausible arguments. It is said that these cults are often of purely local significance; that they sometimes center on quite insignificant creatures like the centipede or the toad; and that we must therefore place the sacred animals on a par with certain sacred objects, like thecrossed arrows of the goddess Neith, and consider all these symbols as mere emblems of—and means of promoting—tribal unity. Some scholars have even interpreted them as totems. But the characteristic features of totemism, such as the claim of descent from the totem, its sacrifice for a ceremonial feast of the clan, and exogamy, can not be found in Egyptian sources. Moreover, any treatment of the sacred animals which stresses their local or political significance at the expense of their religious importance flies in the face of the evidence. It is undeniable that there is something altogether peculiar about the meaning which animals possessed for the Egyptians. Elsewhere, in Africa or North America, for example, it seems that either the terror of animal strength, or the strong bond, the mutual dependence of man and beast (in the case of cattle cults, for instance), explains animal worship. But in Egypt the animal as such, irrespective of its specific nature, seems to possess religious significance; and the significance was so great that even the mature speculation of later times rarely dispensed with animal forms in plastic or literary images referring to the gods.
FRANKFORT Henry Ancient Egyptian Religion : An Interpretation, Dover pages 8-9