A man is shown seeding fields with an Egyptian plough and two oxen. The wooden ploughshare is of the type used from Ancient Times until the last century. It was essentially a large hoe, used not to turn the soil, but to open it for seeding. The legs of man and beasts are pegged into the base, suggesting that they are trudging through fresh Nile silt, sinking down with every step. The man is wearing a textile kilt over a painted one.

The man and his oxen may represent a peasant, who will continue to work for his lord in the Afterlife, or may represent the tomb owner himself, who, according to Spell 110 of the Book of the Dead, would farm the fields of Yalu in the next world. There the grain would always grow high and the harvests always be full

Such little models of daily life activity were left in tombs, usually on or near the coffin.