The Tablet of "The Oppressor" is one of three tablets required to solve the gallows of Toluca Prison in Silent Hill 2. It is found on the bed in the 7th cell from the east in the lower north row of cells. When James Sunderland takes the plate and tries to leave the cell, he becomes temporarily locked in. Official information provided by Konami confirms the tablet represents James.
The tablet is used in order to atone for James's sin of murder.
The tablet depicts two figures in the Aztec culture: Tlazolteotl, the goddess of filth (sin), vice and sexual misdeeds (who also was a goddess of purification and forgave the sins and disease of those caused by misdeeds, particularly sexual misdeeds), and an unknown Aztec man; both are seen in the Codex Fejérváry-Mayer.
On the tablet, Tlazolteotl is on the left and the unknown Aztec man on the right. It appears Tlazolteotl is trying to push away the man, who is trying to touch her (as one of his hands is trying to grab her breast).
Connections to James
It is possible that Tlazolteotl represents Mary Shepherd-Sunderland, as she forgives James's sin of murder at the end of the game and is the one who ends his journey in Silent Hill, so that he is able to move on with his life. Since Tlazolteotl in the goddess of filth, this may connect to Mary's disease. Overall, both Mary and Tlazolteotl could represent filth and forgivers of sin. Her expression in the tablet could represent Mary's struggle with her disease.
The Aztec man could represent James, who is trying to have Tlazolteotl (Mary) forgive him of his sins. As the man appears to be trying to touch Tlazolteotl's breasts, this could represent James's desire and lack of sexual activity with Mary (but he was unable to because of her disease). The symbolism of the Mannequin monsters also allude to this.
The tablet is also found by James inside one of the prison cells, symbolism of James being mentally imprisoned over his guilt for killing Mary. In fact, when James attempts to leave the cell, the door is broken and he must attempt to open it several times before it finally does. This furthers the symbolism of James being trapped and unable to move on with his life.