eBay link, 1796-EM 5 kopeek
Hi this is definitely a die clash. Steel manufacture was very problematic in those days as steel then was not homogenous, as a result a coining die could be too soft (wearing out soon) or too brittle (breaking) or even a composition of both phenomena (see Craig Sholley's recent article in the
Journal of the Russian Numismatic Society N° 84 Summer 2007). If by accident no planchet was inserted in the coining press, the upper die hit the under die and mutual impressions occurred. Our coin shows that the mongram side die had been harder, leaving damaging impression on the softer eagle side die. The latter impressed only a slight outline of wing feathers below the 96 of 1796 on the harder monogram side die. Sigi