此佛首為高髮髻，髮冠中央有寶瓶，邊緣以烏巴拉花的捲葉紋為飾，髮冠左右兩側各有紅花一朵，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，眼睛細長是單鳳眼，眼瞼低垂呈思考狀，鼻梁高挺、紅唇微抿，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 high topknot, with a central treasure bottle motif and curly leaf patterns of Wu Ba La flowers on the edges of the headdress. There is a red flower on each side 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, single-phoenix eyes, slightly downturned at the outer corners, a high nose bridge, subtly pursed red lips, a plump face, and earlobes that are almost level with the lower jaw. These features align with the characteristic traits of Buddha images from the Liao-Jin period.
古代大型木雕佛像通常為分段製作，再將佛首崁入身體，此件佛首下方，即有佛首崁入身體時的崁孔，佛首兩側髮帶和崁恐孔也有風化痕跡。此件胎體是以夾紵為之，是既輕巧又堅固的胎骨，此件佛首在髮流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，有嚴重天然風化脫漆現象。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。
As with other large wooden carved Buddha images, this piece was likely crafted in segments before being assembled, evidenced by the hole beneath the Buddha head indicating the junction with the body. There are also traces of weathering along the hairbands and joining holes of the Buddha head. 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 along the hair flows, 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. 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.
此件木胎為野生沉香木，按照佛首比例換算，此件佛首身體部分若為坐姿應有約300公分，若立姿應為約400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 300 centimeters, and if in a standing posture, around 400 centimeters. It stands as a precious artifact of Buddhist heritage.