A barn owl is depicted standing above a grave. The grave contains a couple of dates which could correspond to the birthdate, and the day in which someone will die. Though, the second date is hidden on the year. This could be the birthdate of the guy with this tattoo or perhaps of some beloved family member.
Tattoo done by Jay Quarles at Black 13 Tattoo. If you like colorful tattoos I suggest you to look for more works of Jay Quarles.