What do you think is the story here?
Personally I started to think of a story of a lady who had been buried on the spot where there is a gravestone. Perhaps due to some heavy sins committed in life she could not move on; instead from her remains she was reborn as a tree, stuck in life, and being home to new life (the two birds). She may be watching longingly after the other bird that is able to fly away. But there could be as many stories as there are viewers!
The image was first painted digitally in grayscale to establish the composition of light and shadow. Colors were later painted on a separate layer. In the end the grayscale and color layers were merged together before final minor changes. This was made for a graphics contest (reached the 3rd place) and I ran out of time to make the work extremely polished, but wanted to create an eye-catching and memorable composition.