The finger pointing upward, indicates the soul traveling to Heaven, sometimes a presumptious claim, though hopeful.
Here the finger pointing upwards is coupled with the image of a willow tree, a traditional symbol of sorrow. This seems to indicate while the soul of their loved one has gone to Heaven, the family on Earth mourns the loss and grieves for their loved one.
The image above of the finger pointing upward is coupled with a crown that has the words, GONE HOME, on the base. The crown symbolizes victory. Most likely the combination of the images represent the flight of the soul from the earthly realm to the Heavenly realm. “Gone Home” is an often used euphemism for Heaven. In this case an indication that the soul received its “crown” in Heaven.