This exceptional work depicts Marie Louise of Orléans, the first wife of Charles II, lying in state in the royal palace, the Alcázar in Madrid. The Queen had died at the young age of twenty-six in 1689, leaving her husband grief-stricken and childless. The monarchy's need for an heir meant that Charles had to remarry, which he did within the year. Court etiquette strictly governed the rites surrounding the death of a king, queen, or prince. The body would be embalmed and then laid out in the chapel nearby. The body would subsequently be buried in the Escorial, and a few weeks later, exequies would be held in a church in Madrid; for Marie Louise they took place in the convent of the Encarnación.

In fact, it was the nuns of La Encarnación who commissioned this painting, doubtless to commemorate their part in these rites. Given the importance of court rituals, Muñoz not surprisingly recreates the event faithfully; the Queen lies on her bed, while a bishop and acolyte stand at the foot and courtiers wearing black look on from either side. Muñoz vividly depicts the scene, including telling details such as the bishop's vestments, effectively defining the space, and evoking the atmosphere of this solemn rite. By adding cherubim, the cartouche, and the portrait of the Queen in the upper left, the artist adds an allegorical note consistent with court ritual.