此佛首為藍色高髮髻，髮冠中央高聳處和兩側有烏巴拉花的捲葉紋飾，髮冠中央大、兩側小且無鏤空裝飾，符合遼金時期佛像髮冠特徵。佛首臉型偏鵝蛋臉，眼睛細長、眼瞼低垂呈思考狀，鼻梁高挺、紅唇微抿，眉心中央有紅色白毫，臉龐豐潤，耳垂肥厚幾乎與下顎齊平，佛首臉型和五官特徵是遼金時期佛首的特徵。
The Buddha head features a blue-colored high topknot, with curly leaf motifs of Wu Ba La flowers decorating the central elevated section and sides of the headdress. The headdress has a larger central design with smaller, non-pierced decorations on the sides, aligning with the headdress characteristics of Buddha images from the Liao-Jin period. The facial structure of the Buddha head is oval-shaped, with elongated, slender eyes slightly downturned at the outer corners, a high nose bridge, subtly pursed red lips, and a plump face. The earlobes are almost level with the lower jaw, aligning with the characteristic features of Buddha images from the Liao-Jin period.
古代大型木雕佛像通常為分段製作，再將佛首接上身體，此件佛首底部，即有佛首要接上身體時造成的糯米膠黏膠痕跡，黏膠痕跡已有年代久遠之風化現象。此件胎體是以夾紵為之，是既輕巧又堅固的胎骨，此件佛首在髮髻部分有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，有天然風化脫漆現象，但整體保存良好。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。
 Similar to other large wooden carved Buddha images, this piece was likely created with separate head and body sections, which were later joined. This is evidenced by traces of glutinous rice glue at the bottom of the Buddha head, indicating the junction with the body. The glue traces have weathered with age. The core of this piece is crafted using the "jia zhou" technique, resulting in a lightweight yet sturdy structure. Evident traces of linen fabric and lacquer overlapping are present in the hair section, indicating the use of the "jia zhou" technique for protection and color application. Due to its age, there's natural weathering and lacquer loss, but overall, it is well-preserved. 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.
此件木胎為沉香木，按照佛首比例換算，此件佛首身體部分若為坐姿應有約210公分，若立姿應為約320公分，是珍貴的佛教經典文物。
Crafted from wild agarwood. In terms of proportion, if the Bodhisattva were in a seated posture, the body would measure approximately 210 centimeters, and if in a standing posture, around 320 centimeters. It stands as a precious artifact of Buddhist heritage.