From head to the base, this work is casted in one mold. The person sitting is believed to be a Nyorai. It has a narrow face, a moustache, and a slim figure. It seems to be forming the the mudra of semui-in with the right hand and the yogan-in with the left. However, it is also possible that the right hand is holding something and the left hand is forming some kind of mudra on its knee. The garment is extremely rare; a Chinese style outer garment with standing collar is worn over the samkaksika, and the sleeves and hems expand like fins towards the edge. From its garment, this work is believed to be a statue related to Taoism instead of Buddhism.