Mathura school sculptures have common iconographic features with Kushan counterparts, but they show independent evolution due to purely Indic stylistic heritage.

[6] The portly body and fleshy physique are similar to early Indic sculptures and dissimilar from the muscular male figures that entered the north-west region with the Indo-Greeks.

The upper torso of a buddha is not shown bare; therefore, unlike usual representations of male figures, a thin clinging cloth with discernible pleats goes across the left shoulder and hangs on the arm.

Despite obvious damage, the stiff smile and round face of the Bala Bodhisattva show an original Indic style.

[7] More recently, however, Frederick M. Archer suggests that the monk Bala "knew what he was providing," and that we accept the inscription which identifies the figure as a bodhisattva.

[8] The term bodhisattava is usually applied to someone who is on a spiritual journey towards enlightenment, and may be used to describe the Buddha before he attained nirvana.

The large umbrella or chhatra above the head signifies the high status of the bodhisattva, but also his potential as a chakravartin, one who upholds and turns the wheel of dharma.

The octagonal shaft and its umbrella are visible in "Avatāraṇa: a Note on the Bodhisattva Image Dated in the Third Year of Kaniṣka in the Sārnāth Museum" by Giovanni Verardi.

"[15] At the back of the base of the statue: "In the 3rd year of the Maharaja Kanishka, the 3rd (month) of winter, the 23rd day, on this (date specified as) above has (this gift) of Friar Bala, a master of the Tripitaka, (namely an image of) the Bodhisattva and an umbrella with a post, been erected.