The chapel is comprised of a single room, entirely excavated into the cliff, measuring between 6.27 and 6.42m in length (north-south) by 2.45m wide. The height to the ceiling is 2.25m.

The enduring iridescent colours are immediately striking, a phenomenon which remains very rare for the tombs of Old Kingdom.

The room is divided by a west-east central axis, running from the entrance in the west wall to the middle of a double scene on the east wall. Thus the room is divided into a north and a south part. The double scene of the east wall can be seen through the entry, although offset, and is comprised of two large figures of the tomb owner striding forwards, facing each other ().

The artist (in conjunction with possibly also the owner) conceived the decoration as forming six independent "panels" : two on the west wall (either side of the entry) ; two on the east wall separated by the virtual axis; one to the south and one on the north.
All of the wall panels are framed at the top and on each side by a border comprised of alternating rectangles of red, blue, yellow, white, each edged in black ( and ).
Under the scenes is a 0.47m high dado area, painted white, which runs at the bottom of all four walls.
The ceiling, like those of the facade and entrance, has been painted in dark red.

The following description of the chapel will start with the north side of the west wall and continue in a clockwise direction.

This portion measures 2.91m in length and includes a decorative panel which can be subdivided into three main elements.
The central element is a false door inscribed for Merefnebef.
To the left, extending to the entrance, there are four registers of offering bearers.
On the right, up to the corner of the room, the vizier walks toward his false door accompanied by his wife Iret and his son Manefer. Here again this son's figure and text have been chiselled out, as in the entry. Below this scene, at the same height as the bottom register of the porters (opposite), more porters bring offerings towards the false door.
Separating the top three registers of the left is a vertical register with pairs of vessels containing oils. A similar register stands in front of the scene with Merefnebef on the right.

This is doubly recessed into the rock. The door has two pairs of doorposts and lintels, with a rectangular panel between the two lintels. The central vertical axis of the further inset door is indicated by a vertically painted black line. The bottom edge of the whole false door descends into the area allotted elsewhere for the white dado area. With the exception of the lower part, which descends halfway into the dado and which is painted white, the rest has been painted in a red which varies between dark red, orange and deep pink and then sprinkled of black dots to imitate granite.
The reliefs are engraved and painted originally in green. There are six representations of the vizier : one on each of the four doorposts, one in the left corner of the upper lintel and one in the rectangular area between the lintels. With the exception of the one seated in the rectangular area, all the others show the vizier walking toward the centre of the door, staff and sceptre in his hands, wearing a long wig, broad necklace and short kilt. The representation in the rectangular space shows him seated in front of a table of offerings, smelling perfume from a vessel.
The inscriptions on the two external and internal doorposts, as well as on the larger external lintel at the top, are prayers of the "invocatory offerings" type, given by Anubis (with various epithets), as well as by Osiris ().
It is interesting to note that, since this time, and even since the pyramids texts, Osiris is rightly present. But here the deceased does not become "an Osiris", as will later be the case. It says "honoured by Osiris", which could also be translate as " blessed by Osiris".
Here is, for example, the text of the left external doorpost : "An offering which the king gives and an offering which Anubis gives, that he may run over the sacred roads over which the honoured ones used to run. Companion, chief lector priest, gracious of arm, sole companion, honoured by Osiris lord of Busiris in the West, Merefnebef.".
The text of the rectangular panel identifies the deceased as : "Count, keeper of the headdress, Merefnebef. Honoured by Osiris Who-is-upon-his-hill, lord of the Sacred Land, sole companion Merefnebef.".
The drum above the innermost area, the actual "false door", simply says : "Sole companion, Merefnebef.".

An offering table, hewn in the rock, stands in front of the false door, its top surface being level with the recessed surfaces of the false door itself. The whole table was painted white. Its upper surface is decorated with symbolical representations of offerings, sculpted in raised relief. This structure extends beyond the boundaries of the door, from a bench structure in front of the north wall, to almost the entry passageway. It is approx. 0.25m in height with a depth of about 0.6m (to the surface of the west wall).

Situated on each side of the false door, in front at the top three registers of offering bearers on the left and the scene of Merefnebef on the right, is a vertical column divided into seven identical spaces. Each contains a pair of vessels for one of the "7 sacred oils", each identified by its name : sTi-HAb ", Hknw ", sfT ", nXnm ", " HAtt n (i) aS ", " HAtt n (i) THnw ".
The background of each space was originally either black or white, the black having now almost vanished. The vessels appear in three different forms and were all painted with similar colours, red at the top and the white (with blue dots) for the main lower part ().

To the south (left), a space of 0.55m wide and 1.66m high is subdivided in four registers, with, alternatively, three or four men, on a base that was originally black. All wear a short kilt and a small wig. Every panel is surmounted by a text line in raised relief : "Bringing the birds of choice for the the Ka of the sole companion Merefnebef"; the bottom register being slightly different :"Bringing the birds of choice for the the Ka of the sole companion, honoured by the great god, Merefnebef".

We find, from right to left :

#1 leads a gazelle by a rope held in his right hand in which he a additionally holds a gA-basket; he also brings a bunch of lotus and papyrus held in his left hand. Four lotus stems hang from his left elbow.

#2 supports a large bowl, filled with something which could be vegetables, while three gA-baskets hang down from his left arm. The oblong object held in his right hand and diagonally across the torso may be a roll of linen.

#3 holds three Egyptian geese with his left dangling hand, and a long bunch of papyrus and lotus plants in his right hand. A small rectangular basket, containing a small gazelle is hanging from his left forearm.

#4 holds a large rectangular basket in his left drooping hand, and maybe a gazelle in his right hand. The basket contains two geese.

#1 carries in his left hand a tray piled with yellow painted conical objects (perhaps breads ?). Suspended from his left elbow is a round bottomed basket filled with objects of various shape.

#2 brings a semicircular basket, a goose, and a bunch of plant stems draped over his right elbow. The basket contains grapes painted blue with black dots, as well as three unknown objects painted yellow with red stripes.

#3 carries two large trays held between his shoulders and his hands, as well as a basket hanging from his left elbow, and a large gA-basket hanging from his right forearm.

#1 carries a goose in his left hand and a gA-basket in his right hand.

#2 supports a large tray with his left hand and left shoulder. Hanging from this hand is a basket with a rounded bottom. In his right is a bunch of lotus plants.

#3 carries a bunch of fresh lotus plants held in his left hand, and an oblong basket with two geese whose heads protrude from its extremities.

#4 holds a large tray with victuals in his left hand, and a curious oblong object in his right. Hanging from his left hand is a basket with a rounded bottom and three jars of various shapes.

#1 holds a goose with both hands. Another goose is lying bound in front of him.

#2 carries a large goose in his hands and leads two animals on ropes held in his right hand. This hand also holds a goose by its throat.

#3 - whose body is entirely covered by a layer of white gypsum - carries various objects in both hands raised to shoulder level. A large and thick tray, supported by his left hand and left shoulder, contains two conical breads (?) and an object that seems to be a cup filled with a substance. A bunch of lotus plants hangs from his left elbow.

The scene is located to the right (north) of the false door; in an area 0.94m wide, subdivided in two registers. The upper register, which contains the main scene - that of Merefnebef -, is 1.23m high. The lower one, containing five offering bears, is 0.38m high.

A column of text, which contains the name and some of the titles of Merefnebef, separates the vertical register containing the vessels of oil. Merefnebef occupies the whole height of the register. Sculpted in raised relief on an initially black background, he is represented striding towards the false door. He wears a shoulder-length wig, and his chin is decorated with a short beard, both of which are black. The broad necklace which spreads onto his naked chest includes five rows of alternately light blue and dark blue segments. Bracelets decorate his wrists. He wears no garment other than a short white kilt and he is barefooted. With his left hand he holds a xrp-sceptre, on the extremity of which is inscribed his name and in the other hand he holds a long staff.
Squatting at his feet, and much smaller in scale, is "His wife, his beloved, Iret". With her face turned towards Merefnebef, she holds onto his leg. Her short cut hair (or perhaps a wig) is decorated with a ribbon, of which part hangs down at the back. Her tight-fitting dress includes two shoulder straps which help to conceal her breasts. The eldest son, Manefer, stood in front of her, grasping the staff of his father with his right hand (which corresponds to sharing its symbology of power), but his effigy and his name have been chiselled out.

This is composed of five offering bearers walking toward the false door. All have small black wigs and a white kilt. Unlike those of the bottom register on the other side of the false door, there is no accompanying text.
From left to right, the porters and their offerings are as follows :

#1 carries a tray, containing a conical bread between two cups, resting on his right hand and against his right shoulder. In his left he holds a goose by the wings.

#2 carries two objects in his hands raised to shoulder level : a large tray with conical breads in his right hand, and a large vessel in the left.

#3 carries a large tray laden with fruit, on his raised right hand; with his left he holds a rope attached to two calves walking beside him.

#4 holds a large tray on his raised right hand, with his left hand he leads a bull walking beside him, represented behind his legs.

#5 carries three geese in his right hand, while is left hand he holds what is most likely a gA-basket (very much destroyed).

Occupied entirely by a panel of 2.45m wide, it is divided in two horizontal registers. Below this decorated area is a band of white paint which spreads onto an uninscribed offering table. This takes the form a simple bench, cut from the natural rock, 0.60m deep and 0.33m high. This is painted white, the same as the dado area which it almost replaces, but for which it leaves a slight clearance at the top. Unlike the offering tables in front of the two false doors of the west wall, this is not decorated.

This is divided into two parts, east (left) being 1.18m wide and west (right) being 1.11m wide. They are separated by a narrow dividing line, partly sculpted in raised relief and painted black.

The colour of the background is black, with irregular dark grey splashes.
Merefnebef is seated on a small chair with a backrest, painted black with yellow stripes. The feet are in the shape of lion's paws which rest on semi-conical stands. A cushion over the backrest improves the comfort

He wears a large wig descending behind his shoulders, a broad necklace and a bracelet on each wrist. He also wears a short kilt fastened by a belt, but he is barefooted. His right hand extends toward the table of offerings, the left is bent at the elbow and holds a folded white handkerchief.
A dog (a sloughy) sits between the legs of the chair. It wears a scarf, which was once green, around its neck. Above it is the legend (its name?) "One who is fashioned as a St". What animal can be ignored when designated thus.
Above the scene, two lines of hieroglyphs declare Merefnebef as honoured by Osiris and Anubis. In front of him, a column carrying his name and some titles, separate him from the table which is piled to the top of the register, with a variety of offerings. A pedestal carries a large tray supported by a simple tall stand. On this are 17 very long portions of bread, painted in yellow-brown. The rest of the products are accumulated in two superimposed registers : fruits, vegetables, birds, joints of meat, a head of calf, etc.
Under the table is the traditional formula for abundance of the wished for commodities : "of thousands of breads, beer, etc."

This part of the upper register is further subdivided. The upper portion being a tabular list, the lower consisting of two rows of porters.

This conforms to the type A classification of W. Barta, with rare variations inherent in the 6th Dynasty. It includes 3 rows and 32 columns. Each rite and product offered is described in a set of three fields : the one at the top carries the name of the ritual or the offering; the in the middle, a unit of measure,  ; the one at the bottom, a quantity.
The hieroglyphs were sculpted in sunken relief and painted, with a predominance of blue-green, which is also the colour that is best preserved.

Twelve men, distributed in two rows of six, bring the offerings towards the table.
Those in the top sub-register each hold a goose, and the first five hold two of them, and have three others in a cage, at their feet.
Those of the lower sub-register retain an animal by a rope : calf, antelope, gazelle. The first three carry oxen legs.
In front of them is a column of hieroglyphs which states : "Bringing the choice of forelegs and birds for the hereditary prince, sole companion Merefnebef.".

This measures 0.41m high. The relief is sculpted in the surface of the rock then covered with a layer of plaster and then painted. A vertical line, sculpted and painted in black, divides the register into two unequal parts.

This is 0.7m long and is further divided horizontally in two sub-registers, each showing musicians : female above, males below. The colour of background is black, with some traces of grey (could be the original colour).

This is occupied by four female musicians, all identified as "His wife, his beloved", thus they are the wives of Merefnebef : Sesheshet, Iret, Nebet and Medjut. Each squat on the floor and lean slightly forwards, playing a curved harp. The position of the fingers is nearly identical in each case and expressively shows their movements on the strings.
All are clothed identically in a dress of which a shoulder strap covers the only visible breast. The contours of the characters have been emphasised in a thin red line.

Four male musicians are present, identified as : singer Mery, singer Pedenu, singer Iduiqer and an unknown person.
All, like those above, squat on the floor; they all wear short white kilts. The first musician holds an oblong instrument, which could only be a flute; the second and fourth both play harps; the third plays an unknown instrument (the relief being destroyed here).

At the extreme right, two groups of butchers are actively occupied, each cutting up an ox : they cut the front right haunch, and extract the heart, exchanging words : "Finish with this foreleg !", or "Take it away ! hurry up, friend !". On the left, the freshly cut pieces, as well as of other offerings, are then carried immediately toward their master.