HR Giger's The Spell IV (work 331) (1977) references The Master Eye from #3 of "The Demon" (1972) by Jack Kirby?

leading from 

HR Giger's The Spell IV (1977)

and

Jack Kirby 

The Spell IV by HR Giger (work 331) (1977)

The Master Eye from #3 of Jack Kirby's The Demon, 1972

a) The ancient idol known as the Master Eye from #3 of The Demon, 1972 , with its vague impression of a  Baphomet in the centre made from reflecting chaotically zigzagging lines.

b) It sits on a podium which had long slanting arms either side supporting the bulky sides of the idol, which Giger turns into crouching women.

Arms either side of the idol and the support gurder either side of the baphomet, bent upwards at the ends

Add Base of idol and base of the Baphomet with upwards phallus

spikes and head tendril

c) The likeness between the two images is only vague but one might ask if perhaps it helped Giger to generate idea since an illustration in the comic book inspired ideas for his paintings.