The northern wall of the forecourt is formed by the second Great Pylon which stands 105 feet wide and 40 feet tall. It is set at a different angle than the first Pylon. An incline plane of shallow steps leads to the gateway between the towers.

On the left, or western tower, Ptolemy XII offers incense and dedicates sacrificial animals to Horus, Hathor and other gods. Above this are two small reliefs, horribly mutilated, depicting this king presenting a wreath to Horus and Nephthys and offering incense and pouring water on an altar in the presence of Osiris, Isis and Horus. On the right, or eastern tower, there are similar scenes but in a much better state of preservation.

After the murder of his father, Osiris, Horus grew to manhood and overthrew the enemies of his father. Horus, as Pharaoh of Egypt, became the ancestor of all succeeding kings. It was therefore essential that each pharaoh on his accession should be recognized as a true descendant of Horus.

At the base of the eastern tower, part of the granite foundation of the original island protruded and this was carved into a stele on which Ptolemy VI Philometor, and his queen Cleopatra II stand before Isis and Horus. This stela was faithfully transferred to the new island with the rest of the temple. An inscription refers to the grant of the Dodekaschoinoi made to Isis, which brought the priests of Philae into parity with those of Elephantine. Dodekaschoinoi is a Greek word for "twelve schoinoi" A schoinos equaled about seven miles. It is not a measurement of area, but rather length, so presumably this meant that their foundation estate to finance the temple extended for about seven miles along the Nile River, including the arable land.