I believe it is of a mother mourning for her dead baby, i wasn't sure at first, but she does appear to be in mourning dress and I have looked as closely as I can at the babies face, and its not looking very healthy!

here are some details of the babies face, I have enhanced it to get as much detail as possible. It was quite common for the eyes to be open in a postmortem portrait
1. unenhanced
2. higher contrast
3. Black and white, higher contrast











