Note by Sotheby's:

This intriguing panel of merrymaking figures in a bagpipe takes as its precedent the work Jheronimus Bosch, who was well-known for his depictions of merrymakers. He often portrayed these jolly groups in allegorical settings, for example, in mussel and egg shells, in shaped husks of trees and small boats, in and near bodies of water, as well as in bagpipes, instruments with festive and sometimes sensual connotations.

The present composition may derive from a now-lost original by Bosch, and it recalls the Netherlandish master’s hand in style, theme, and handling. This particular design relates to a detail on the right of an oblong composition illustrating The Battle Between Carnival and Lent, of which several versions, all given to later followers of Bosch, are known. These include one example in the Museum Mayer van den Bergh in Antwerp and another on long term loan from the Rijksmuseum to the Museum Catharijneconvent, Utrecht.

See also the pages from book Unverfehrt: Schneeberger in Bern and Maier in Basel