Excerpt form the Joseph Smith translation of  Facsimile No. 2 from the Book of Abraham: ¹

“Fig. 7. Represents God sitting upon his throne, revealing through the heavens the grand Key-words of the Priesthood; as, also, the sign of the Holy Ghost unto Abraham, in the form of a dove.”

Excerpt from BYU Egyptologist Michael D. Rhodes, A Translation and Commentary of the Joseph Smith Hypocephalus (1977): ²

7. A seated ithyphallic god with a hawk’s tail, holding aloft the divine flail. Several gods of similar appearance are found on the Metternich Stela mentioned above. Before him is what appears to be a bird of some sort, presenting him with an Udjat-eye. In most other hypocephali it is a snake or an ape that is presenting the eye, but often this snake seems to have a hawk’s head. This snake is thought to be Nehebka, a snake god and one of the assessors in the 125th chapter of the Book of the Dead.88 Nehebka was con- sidered to be a provider of nourishment, and as such was often shown pre- senting a pair of jars or the Udjat-eye, the symbol of good gifts.89 As for the bird found in Facsimile 2, this symbolize the Ba (which is often represented as a bird by the Egyptians) presenting the Udjat-eye to the seated god.

The seated god is clearly a form of Min, the god of the regenerative, procreative forces of nature, perhaps combined with Horus as the hawk’s tail would seem to indicate.