This is a sandstone statue of Shiva. It originated from Tnaot Pagoda, Tnaot Commune, Bati District, Takeo Province. In 1923, authorities took it for safekeeping and entered it into the collection of the National Museum of Cambodia.

Khmer art experts have determined it is in the Bayon style of the late 12th or early 13th century, Angkorian period, during the reign of King Jayavarman VII, from 1181 to 1218 CE. The head of Shiva is adorned with a chignon and circlet that is denting decorative floral and leaf elements. He has a third eye on his forehead, the unique mark of Lord Shiva.

The face is a flat and square form with round eyes that appear to suite well with the eyebrows, nose, and mouth. The shoulders are quite thick. The statue wears a Sampot Chang Kben that is tied under a floral belt and leave two fishtail like hems dangling in the front. There is another fishtail like hems at the back. The feet are large and have supports, which is characteristic of Bayon style images.