Theoretical foundations are essential in guiding ethical decision-making for archaeological excavations and repatriation efforts in Egypt, a country of significant historical and cultural importance. Theoretical development will be employed through literature review and analysis of existing ethical guidelines in archaeology and repatriation practices. This framework underscores the necessity of balancing scientific inquiry with community engagement, ensuring that archaeological activities respect both historical integrity and contemporary rights. Recommendations include developing standardised protocols for excavation sites and repatriation processes, thereby promoting ethical conduct in these fields.