‘In this work, Goya continues his theme of the upside-down world. The ass, being painted by a monkey, has an air of self-importance and gravity which is emphasized by a strong light cast upon his features. The monkey-painter is very small, dark and subservient to his ‘important’ client. It is the same sort of pictorial rapport which Goya establishes with his shadowy depiction of himself off to the side of his portrait of Carlos Ill's prime minister Conde de Floridablanca in 1783 (Collection: Banco de Espana, Madrid). In the Floridablanca portrait, the strong lighting again falls solely on the subject with his white hair and brilliant, red uniform. For this etching, Goya executed a preliminary drawing on which he inscribed: You will not die of hunger, perhaps showing his disdain for portraitists who create illusions for their clients.’
Johnson, R. S., Francisco Goya, Los Caprichos, R.S. Johnson Fine Art, Chicago, 1992, p. 108.