Phra Upakhut, a deity who is believed to protect and have authority over all water, is portrayed in a seated half lotus position, with his head slightly tilted up, as if looking at the sky, and holding an alms bowl in one hand, while putting the fingers of his other hand into the bowl, a mudra that in Buddhist iconography normally refers to eating from an alms bowl.

The pedestal on which he is seated has representations of waves of fish and a turtle, which refers to his role as guardian of the waters, but also coins, gold bars, gold bags and Chinese gold ingots (fig.), suggestion he is also regarded as a kind of wealth god.