The modern name is misleading in the ordinary sense of confession, an admission of wrongdoing; the negative confession is the opposite, a formal denial recited as part of the same magical and religious technology as the rest of the Book of the Dead. Egyptologists increasingly prefer to call it the declaration of innocence for this reason. The text functioned less as sworn testimony subject to cross examination than as a performative utterance, words that were themselves believed to help produce the state they described, in the same way that spells elsewhere in the same corpus were believed to protect the body or open the mouth for speech.
Because the list covers so wide a range of conduct, from murder to disturbing sacred animals to gossiping, scholars read it as a rough map of the boundaries of Ma'at as ordinary Egyptians understood them, useful evidence for social and religious values even though it was composed as ritual speech rather than as a code of law. The declaration precedes and sets up the weighing of the heart against the feather of Ma'at: the deceased states the claim, and the scale is where the claim is tested rather than merely taken on trust. Its closest generic relative is not a legal deposition but a spell, meant to be efficacious in its own recitation rather than merely descriptive of a state of innocence already achieved.