  Theory of Mind is commonly defined as the ability to attribute mental states
(e.g., beliefs, goals) to oneself, and to others. A large body of previous work
- from the social sciences to artificial intelligence - has observed that
Theory of Mind capabilities are central to providing an explanation to another
agent or when explaining that agent's behaviour. In this paper, we build and
expand upon previous work by providing an account of explanation in terms of
the beliefs of agents and the mechanism by which agents revise their beliefs
given possible explanations. We further identify a set of desiderata for
explanations that utilize Theory of Mind. These desiderata inform our
belief-based account of explanation.
