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  The following table shows that all theories may be summarized in just one: The Complex multipurpose regional system called Ceque.
  Ceque is numeric, phonetic, astronomic, social and geodesic system of the Andes.
Some Theories about Nazca Lines
Author Theory Group Ceque
Aldon Mason Signs for Gods Yes
Jiri Mruzek The Seal of Atlantis Advanced Civilization Yes
Wolf-Galicki ET Signals Ets
Erich von Däniken Cargo-Cult Advanced Civilization
Anthony Aveni Water Cult
Michael Coe Cerimonial Sacred Paths Religious Yes
Frederico Kauffmann-Doig Magic Lines Rituals
David Johnson Water Cult Markers
Markus Reindel Water Cult Markers
Evan Hadingham Hallucinogens
Hermann E. Bossi Nazca Code Communication Yes
Carl Munck Ancient Gematria Code
Albrecht Kottmann Writing system
Aldon Mason Signs for Gods
Helmut Tributsch Fata Morgana Ways for Abstract
Jim Woodmann Use of Balloons Seeing Model
Zoltan Zelko Local Map Mapping Yes
Gilbert de Jong Zodiac Astronomical Yes
Maria Reiche Stars and Planets Directions Purposes
Simone Waisbard Calendar

  In order to understand the Nazca Lines, we need to study the mathematical model existent in the surrounding cultures.
  This model is called Ceque Sysem. It is composed of 41-42 lines originating from a center. The first to study this system was Juan Polo de Ondegardo y Zárate in 1559 ("La relación de los adoratorios de los indios en los cuatro ceques-1561").
  The system is also described by Blas Valera (document "Exsul Immeritus). One curious feature of this system is that the it does not divide the circle in equal segments, as described by Ondegardo.
  It seems that this system is rather Elliptical than circular as we show below. It also seems that it correlates with North System from the Toltecs-Aztecs-Mayas. See below how Tiahunaco is linked to the Great Pyramid of Cholula. It seems they are the 2 Foci of an Elliptical Ceque.

  The central figure of Nazcais the Condor which is clearly a symbol of the Andes. The center of the Inca ceque system is Cuzco, and the magic alignments from the ancient center Coricancha can still be noticed today. The base of our Nazca Map model is that these are not coincidence: see how perfectly the directions of the Coricancha and the Nazca Condor interact, as well as the Big Rectangular Platform next to the Condor.

  The ceque system is also described as a calendar with 328 days (8 x 41 ceques = 328), or 26 days off from the Lunar Year and 37 from the Solar Year. This coincides with 12 sidereal months (12 x 27.322 = 327.86).
  The direction of this elliptical system seems to follow the apparent alignemt of the galactic plane as it intercepts the ecliptic in the horizon.
  Below are good references to better understand the Ceque System.
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