Chinese legend has it that the so-called “money tree” is a kind sacred tree, which being a symbol of affluence, nobility and auspiciousness, has the power to bring money and fortune. This legend can be traced several millennia back to the primitive societies among which the adoration of a sacred tree was prevalent. Chinese scholars believe that the first historical mention of a "money tree" comes from the "Records of the Three Kingdoms", written by Chen Shou in the 3rd century AD, which documents the turbulent history of the ancient Chinese states of Wei, Shu Han and Wu, during the period of 189 - 280 AD.
Taking into consideration though the existing historical evidence supported by archaeological excavations, the concept of the "money tree" is actually rooted much earlier in Chinese history, deriving from the Han Dynasty (206 B.C.-220 A.D.), as large and very ornate "money trees" been discovered during the excavation of a number of Han Dynasty (206 BC -220 AD) tombs, in Sichuan. Many of these money trees have been unearthed in areas of Sichuan where the Wudoumi Dao ("Five Pecks of Rice") Daoist religious sect established by Zhang Daoling flourished. Probably the most famous example is the 198 cm tall "money tree" unearthed at Eastern Han Tomb No. 2 in the Hejiashan Village of Sichuan Province. This money tree is cast in bronze and springs out of a pottery foundation, which serves as a base. The money tree itself is decorated with strings of coins, as well as bronze dragons, phoenixes, elephants, deer and dogs.
Those of the intact and restorable “money tree” examples do not have precise chronological marks but their believable dates could be inferred by comparing the remains accompanied with them and their burial context to those with exact dates. An abundance of cast-bronze money trees have been scientifically excavated by archaeologists from Han tombs in western China in and near the Sichuan Province and are an indication that the veneration of the money tree was prevalent during the Han Dynasty.
Roughly, this kind of money tree earliest appeared in the later period of the Eastern Han Dynasty, became popular in the Shu-Han area of the Three-Kingdoms Period and vanished gradually since the end of Shu-Han Kingdom; in other words, they existed in the period between the later 2nd century CE and the middle 3rd century CE. However, recently some researchers pointed out that the Buddha images in the Mahao and Shiziwan Cliff Tombs, which have been once dated as in the Eastern Han Dynasty, might have been carved as late as in the Jian’an Era of the Eastern Han (196–220 CE) through the end of Shu-Han Kingdom (234–265 CE); no matter it is correct or not, the early Buddha images in Sichuan region including the money tree Buddha images would be mainly popularized in the later period of the Eastern Han Dynasty through the end of Shu-Han Kingdom. This extraordinary marble base is an artistic tour de force. This tiered tower structure quickly became popular all over Asia although its form differed widely according to local artistic conventions.
This example features five tiers with seated figures carved in high relief. The lower three tiers feature multiple images of the Buddha, dressed in flowing robes, with a prominent ushnisha and elongated earlobes (symbols of spiritual wisdom and the renunciation of wealth respectively). The upper two tiers are much more lively – depicting seated female musicians, playing a variety of instruments including the drum and the flute. Also wearing flowing robes with wide sleeves, their hair is arranged in a double topknot. The five receding tiers represent the five regions of Mount Meru, venerated by Buddhists and Hindus alike as the centre of the physical and spiritual universe. The base is heavily adorned with tiers of stylized leaves and an interlacing rope-like design in relief. Above this, on each corner, a series of well-built figures kneel on one knee- as if they are supporting the structure above. Every available surface has been utilized by the carver and the projecting eaves are adorned with an incredible variety of motifs. These include stylized flowers, birds and garlands. Lion heads project from the structure at two levels adding to the complexity of the design.
This marble sculpture was created during an era when such artifacts still had strong religious rather than ornamental associations.