This stone seated Bodhisattva was erected at Sinboksa Temple, which was founded by National Preceptor Beomil in 850 (the 12th year of the reign of King Munseong of the Silla Dynasty). The statue appears to be making an offering to the Buddha, which is facing the Three-story Stone Pagoda at the Sinboksa Temple Site, Gangneung (Treasure No. 87). The statue is kneeling with the left leg raised and the right leg lowered. The Bodhisattva is wearing a tall cylindrical crown and has a large smiling face. The hair flows from beneath the crown over the shoulders, and its clothing hangs down from both shoulders naturally, following the contours of the body. The bracelet, necklace, and folds of the clothes are expressed like thick bands. Generally, a round and dull sculpting technique was used to make the statue. The posture and sculpting of the statue are similar to the style of the Bodhisattva statue presenting an offering to Buddha in front of the Octagonal Nine-story Stone Pagoda of Woljeongsa Temple, Pyeongchang (National Treasure No. 48). It is sitting on a round lotus pedestal decorated with a double-folded lotus flower pattern. The regular folds in the clothes, simple accessories, and pedestal design are typical of the plain style used during the early Goryeo Dynasty (i.e. late tenth century), after the more decorative elements of Silla sculptures were abandoned.