The smooth body and finely detailed treatment of clothing and crown date this sculpture of the Hindu god Shiva to the late 10th or early 11th century. Shiva's powerful upper torso and his headdress are typical of sculptures carved for the temple mountain of Koh Ker (c. 921-c. 945), while there are also parallels with the headdress in examples associated with Banteay Srei, which dates to the late 10th century. The double outlining of his lips and the shape of his eyebrows also parallel details found on sculptures at Koh Ker. The hint of slim elegance in his physique and the use of low-relief decoration to depict his garments, however, are closer to 11th-century sculptures, the period of Baphuon's construction.

Shiva wears a short skirtlike garment known as a sampot that is wrapped around his waist, pulled between his legs, and tied in the front. The excess material falls in stylized folds over the garment, which is depicted as a seriesof very thin folds. The god also wears a lavish cloth belt, under which an additional piece of fabric has been placed. Typical of late 10th-century sculptures is the thickness of the legs (and presumably the ankles), which would have allowed the carved figure to stand without additional support. The contrast between the textured garment and the softer skin is often found in Cambodian sculptures, particularly those dating from the 10th to 12th centuries.

Identified by the diamond-shaped third eye inthe center of his forehead, this four-armed representation of Shiva has an intriguing iconographic history. The shape of an abraded image in the center of the headdress suggests that it once represented a stupa or a seated buddha, emblems used to identify respectively the bodhisattvas Maitreya and Avalokiteshvara. The apparently deliberate abrasion of the image suggests that this was a Buddhist sculpture that was recarved for use as a Hindu image, at which time the third eye was probably added.