In this panel we see the Royal Personality (in this case Ramses) progressing past the presentation to Amun and moving forward closer to the inner reaches of the temple and now finding himself in front of the Divinity Asar (Osiris). Ramses here make a classic gesture of deference of attention with upraised arm towards Asar who is standing on a pedestal of Maat and holding three scepters of royal/spiritual attainment: from left to right: heka -crook/staff (princeliness, royal legitimacy), was- flow of life force, nekaku -flail-self discipline and command. The text to the left is similar to the previous panel with the presentation of enemies to Amun so we will concentrate on the new text addressing Asar.
Notice the posture of Rameses with upraised arm and palm facing inwards. This is a gesture of deference and attention to divinity. In modern times the gesture is used with palm facing up and usually to present royalty or speakers or celebrities, etc.
Here the image is used to defer attention to divinity or to show the way forward towards divinity.
Notice also the remaining color on the skin of the face of Asar, a shade of green, as Asar is the divinity of greenery and vegetation. Below now is a translation of the text: