nope, it is actually a scene from one of the Kuro musicals, with two other Reaper (shinigami) characters.
Black Butler Musical II: The Most Beautiful DEATH in the World
Plot revolves around revealing the details surrounding a mythical disease which befalls shinigami and causes them to die, in spite of being gods. It occurs when a shinigami identifies too strongly with the emotions of the humans he reaps. According to legend, killing and storing 1000 souls is the only way to cure the disease. The two shinigami pictured in chapter 105 are character which grapple with the effects of this disease, leading to their hindered success in the Shinigami Dispatch Society, and their eventual disqualification from the Society...
Originally, this element of the black butler universe was a musical-only canon, but we now know it to be true of the entire black butler canon, after chapter 105. This is not the only time this has happened. In Black Butler the anime, the undertaker was revealed to be a retired reaper. Many years after the series aired, Yana confirmed the anime-only canon by declaring the undertaker a reaper, in the climax of the Book of the Atlantic.
Ahhh I see! Thanks for the reply !!:D
Uhh im not sure if anyone talked about this before
but
http://www.mangago.me/read-manga/kuroshitsuji/an/manga/kuroshitsuji/v20/c105/pg-11/
Is that vincent and undertaker?
undertaker was also trying to revive dead bodies, what if he actually wanted to revive Vincent? Σ(っ°Д °;)っ