The so-called Elephant's Tomb in the Roman necropolis（大墓地） of Carmona (Seville, Spain) was not always used for burials. The original structure of the building and a window through which the sun shines directly in the equinoxes（春分，秋分） suggest that it was a temple of Mithraism, an unofficial religion in the Roman Empire. The position of Taurus and Scorpio during the equinoxes gives force to the theory. The Carmona necropolis (Spain) is a collection of funeral structures from between the 1st century B.C. and the 2nd century A.D. One of these is known as the Elephant's Tomb because a statue in the shape of an elephant was found in the interior of the structure.

The origin and function of the construction have been the subject of much debate. Archaeologists from the University of Pablo de Olavide (Seville, Spain) have conducted a detailed analysis of the structure and now suggest that it may originally not have been used for burials but for worshipping the God Mithras. Mithraism was an unofficial religion that was widespread throughout the Roman Empire in the early centuries of our era.

Researchers have identified four stages in which the building was renovated, giving it different uses.

"In some stages, it was used for burial purposes, but its shape and an archaeoastronomical analysis suggest that it was originally designed and built to contain a Mithraeum [temple to Mithras]," as explained by Inmaculada Carrasco, one of the authors of the study.

Carrasco and her colleague Alejandro Jiménez focus their studies on a window in the main chamber built during the first stage. Earlier studies had already suggested that the purpose of the window was not to provide light, but that rather it may have served a symbolic and spiritual purpose.