Iset-em-khebit was the second wife of Pinedjem II, the High Priest of Amun, who ruled Upper Egypt from Thebes in Dynasty XXI.
Cf. J-F. Aubert, Statuettes Égyptiennes, Paris, 1974, pl. 30, no. 66; H. D. Schneider, Shabtis, II, Leiden, 1977, p. 116, no. 184.108.40.206; and G. Janes, Shabtis: a Private View, Paris, 2002, pp. 59-61, no. 29 for the type.