This roundel of Kubera, the God of Wealth and also the guardian of the western direction was placed on the west wall of the stupa, which was probably the front side of the monument. Pot-bellied Kubera is seated in the midst of acanthus leaves, a style peculiar to the Mirpur Khas artists. The curves of the leaves gracefully blend and harmonise with the folds of his garments. He wears a three-peaked tiara, necklace, big earrings, a kamarbandha and armlets and holds a singular emblem of the lotus in his hand. He is seated in the Ardhaparyankansana slightly learning to his right aligning with the curve of the roundel.
The image is important as one of the early representations of Kubera. Besides being auspicious, the roundel must have also served as a decorative piece on the outer wall of the stupa.