The New Kingdom's private tombs in Thebes contain some scenes that represent the tomb owner presenting offerings to parents, brothers, grandparents, viziers and others. This research study this topic through some scenes to resolve its ambiguity, as it is known that the tomb owner, as deceased on his tomb, is supposed to be the receiver of offerings from others and not the opposite. This study collects and categorizes all these scenes with brief description in its "Table of scenes". The study deals, in more detail, with six scenes in an attempt to present an interpretation that can be applied to the rest of the scenes. The study interprets the representations and associated texts of the six scenes and sometimes uses the "Table of scenes" for enumeration and when needed. The study also examines the condition and the appearance of the tomb owner on the scenes, does he represent himself alive or dead? The study deals with the meaning of the sentence "who revives his / your name" or the so called vivification formula on the offering texts. For more clarification, the study deals with the responsibility of living to revive the dead's names, the effect of that on the dead, and the award of the person responsible for reviving the dead's name. The study referred to the subjects of offering scenes as piety towards parents, ancestor's cult and using these scenes as a way of thanksgiving for the favor.