Attributed to Camillo Procaccini

The following condition report has been provided by Simon Parkes of Simon Parkes Art Conservation, Inc. 502 East 74th St. New York, NY 212-734-3920, simonparkes@msn.com , an independent restorer who is not an employee of Sotheby's. This painting on panel has not been restored for some time. There are some old losses in the upper center which have yet to be restored. The painting is slightly dirty and will respond to cleaning. The losses that run from left to right across the upper center require the most restoration. The panel is reinforced and the paint layer, despite having had paint losses in the past, seems to be stable.
In response to your inquiry, we are pleased to provide you with a general report of the condition of the property described above. Since we are not professional conservators or restorers, we urge you to consult with a restorer or conservator of your choice who will be better able to provide a detailed, professional report. Prospective buyers should inspect each lot to satisfy themselves as to condition and must understand that any statement made by Sotheby's is merely a subjective qualified opinion.
NOTWITHSTANDING THIS REPORT OR ANY DISCUSSIONS CONCERNING CONDITION OF A LOT, ALL LOTS ARE OFFERED AND SOLD "AS IS" IN ACCORDANCE WITH THE CONDITIONS OF SALE PRINTED IN THE CATALOGUE.

An attribution to Guglielmo Caccia, called Moncalvo (Montabone 1568 - 1625 Moncalvo) has also been suggested for this painting.

It appears that the subject of the present painting is Tobias 1:18-21, which tells the story of Tobit, his wife Anna, and son Tobias.  Tobit lived during the Jewish exile in Assyria in the 8th century, B.C., when the ruthless King of Nineveh, Sennarcherib, ordered many Jews to be killed.  Tobit mercifully saw to the proper burial of those who died at the hands of the King. 

In Italian painting, this subject has been translated into one of the Seven Acts of Mercy: giving the dead a burial.  If that is what the present panel depicts, it is possible then, that it is one from a series of seven panels, whose locations are not known to us.