So i from reading tons of theories i will follow up on some others and say that the hieroglyphics most likely depict the smoke monster as Ammut, from egypt. Wiki this if you want further connections. So if the God Ammut can take physical form on the island, and the hieros showed Annubis almost bowing down to Ammut, could it be possible that Annubis can take form too. Maybe this is why bens fire went out when the smoke monster was around, and not when alex reappeared. Maybe this is also why locke first saw what we thought was the monster and said it was beautiful, and then the second time ran away from it after it attacked him. There could be two forces that take form. Maybe the whispers are behind Smokey and the reincarnations of dead bodies are Anubis. or maybe both entities can do both. Maybe this is war, there are too sides. Maybe they were put there for balance, which is such a common theme in the show. Comme! nts, thoughts? Theory by Sdot