I take this small painting on wood as an anima sola--lonely soul in purgatory--but it is the first one I've seen where the subject is wearing a mitre, and a decorated one at that, marking him as a bishop I believe, and clearly one guilty of some sins! I don't know enough to know whether representing a specific bishop or whether delivering a more general commentary, but most definitely an usual one as far as I can tell, and really quite a thing. It seems to have good age to it and the manner of the painting makes me think 19th c.
4 15/16 x 3 1/8”, oil on wood and in very good condition.