Mahakaccayana, or Katyayana, was one of the ten principal disciples of the Buddha, and was known for explaining and elaborating upon statements made by the Buddha which were seen as ambiguous or unclear by the other disciples. He is said to have achieved enlightenment while listening to the Buddha preach, and to have been ordained by the Buddha himself. He is also said to have taught and converted many individuals. One of his pupils was the King Candapajjota, who ruled the state of Avanti.

In this sculpture, Katyayana is depicted sitting on a platform in a half-lotus position. His hands rest on the front of his rotund belly, a common feature in depictions of Katyayana. His smiling expression, with eyes slightly open, shows his contentment at having reached the state of enlightenment. The symmetrical shape of this sculpture adds to the sense of inner peace and balance that the figure exudes. His earlobes are extended down towards his shoulders. Within East Asian belief, particularly Buddhism, large ears are seen as a sign of wisdom and compassion. Buddhist figures are often depicted with elongated ears to symbolise their ability to hear the cries of those who are suffering, and their sympathy and willingness to help ease their pain. It is therefore a comforting image, as it reminds those who see it that there is hope for an end to their sufferings through the search for enlightenment and the compassion of those who have reached it. His hair is represented by tight curls, which show traces of gilding.