Hel is the Norse Goddess of the Underworld named after Her Hel. She is said to be half alive and half dead, and can be depicted as either half flesh and half bone (as here) or half light and half dark.
This was done as one of a set of commissions of dark Goddesses. For information on requesting a commission from me, go to this page.
For alternate art of this Goddess from the World Goddess Oracle, click here.
This design is available on prints through Society6.