The principal Buddha enshrined at Daeungjeon Hall of Bulhoesa Temple, this is one of the many Buddhist images made with the dry-lacquered method between the late Goryeo and early Joseon Dynasty. In view of the elongated torso, smaller face, and the style of the robe and folds, this Vairocana is assumed to have been made in early Joseon, inheriting the late Goryeo style. This is not only one of the earliest known sculpted Buddha images with the vajra mudra, a hand gesture symbolizing wisdom, but is also an outstanding sculptural work. This specific mudra, made by enclosing the right index finger extended upward with the left fist, often appears on frontispieces for the Avatamsaka Sutra (The Flower Garland Sutra) from the late Goryeo Dynasty.