This is a very rare depiction of a reclining Vishnu at the moment of awakening, when Brahma emerges from his navel upon a lotus to create a new universe; for a further discussion see J. Boisselier, 'Arts du Champa et du Cambodge préangkorien, la date de Mi-so'n E1', Artibus Asiae, vol. XIX, no. 3/4, p. 197ff.; compare also lot 164.