paid as tribute by the Kingdom of Kush in her honor. This theory is supported by architectural similarities between Tozeur and ancient Egyptian cities, particularly the use of sun-dried and kiln-fired mud brick.

The Tunisian philosopher Youssef Seddik has also suggested an ancient Egyptian origin, proposing that the prefix "T" is commonly found in toponyms such as Thebes, Tamazret, while "Ozeur" may be a latinized form of Osiris,