開臉甜美、臉龐較豐腴，五官給人感覺比較年輕，神態嫵媚、五官細緻，尤其眼睛部分栩栩如生、與真人無異，符合江浙工木雕法像的特徵。
The carving portrays a sweet and gentle facial expression with slightly plump features, giving a sense of youthfulness. The countenance is graceful, and the facial features are delicate. Notably, the eyes are lifelike and almost indistinguishable from those of a real person, which aligns with the characteristics of Jiangsu-Zhejiang style wood carvings.
此法像高髮髻，髮冠以唐朝後期捲葉紋為飾，中央有釋迦牟尼佛，左手向上、拇指中指相捻結說法印，右手下垂掌心向外持與願印，上身袒露只於肩膀處披有輕薄天衣，胸前飾有唐朝時期垂放式的瓔珞，腰部纖細，體態略帶S型，約五等身，右腳盤坐、左腳自然垂放，自在安坐於岩塊上，露雙足。
The representation depicts Guanyin with a tall topknot, and the headdress is adorned with late Tang Dynasty curling leaf motifs. At the center of the crown is a figure of Shakyamuni Buddha. Guanyin's left hand forms the Dharmachakra Mudra, with the thumb and middle finger touching, symbolizing the turning of the wheel of Dharma. The right hand hangs down with the palm facing outward in the gesture of granting boons. The upper body is exposed, draped only with a light celestial robe that rests over the shoulders. A hanging yajnopavita (sacred thread) adorns the chest, styled in the drooping fashion of the Tang Dynasty. The waist is slender, and the posture exhibits a slight S-curve. The proportions adhere to the "five units of measurement" principle. The right leg is crossed over the left, and Guanyin sits naturally on a rock, revealing both feet.
胎體是以夾紵為之，是既輕巧又堅固的胎骨，此件法像在天衣邊緣有明顯的麻布與漆相互交疊的痕跡，可見是使用夾紵的方式保護木料、易於上色，因年代久遠，有嚴重天然風化脫漆現象，只有少部分有殘漆。此件製作方式與唐朝漆器製作方式相同，是唐朝時期發展相當成熟的漆藝，與宋朝時期上漆的工藝不同。
The core of this piece is crafted using "jia zhou," a technique involving overlapping layers of linen fabric and lacquer. Evident traces of linen cloth and lacquer overlapping are visible along the edges of the celestial robe, indicating the use of the "jia zhou" technique for protection and color application. Due to its age, there's significant natural weathering and lacquer loss, with only a few remnants of the original lacquer remaining. The crafting technique of this piece is consistent with the method employed in Tang Dynasty lacquerware, showcasing the advanced state of lacquer art during the Tang Dynasty, which differed from lacquer techniques in the Song Dynasty.
古代樹幹部分多為建築、傢俱使用的珍貴木材，因此法像多以面積寬的樹根部分，雕刻成盤坐或自在坐姿，閔工即多為盤坐或自在坐姿。唐朝安史之亂後經濟重心移到江浙地區，江浙地區逐漸成為帝國最富庶的地區，因此可使用樹木主體樹幹部分和樹根，共同雕刻成較大型的自在坐姿法像。此件木料為梧桐木，因年代久遠而呈現深赭色，法像整體保存完整。
In ancient times, the trunk of the tree was often reserved for precious wood used in construction and furniture. As a result, Buddha images were frequently carved into the wide root section of the tree, often depicted in seated or relaxed postures. The "Min" craftsmen of this era favored such postures. After the upheavals of the An Lushan Rebellion, the economic focus shifted to the Jiangsu-Zhejiang region, which eventually became the empire's most prosperous area. As a result, tree trunks and roots were used to create larger seated representations of the relaxed posture, given the abundant availability of suitable wood in this region. Crafted from phoenix tree wood, this piece has acquired a deep reddish hue due to its age. Despite the passage of time, the representation is well-preserved.