The headdress of the Jade Buddha is in a high bun with spiral hair, and there is a Mani orb on the top of the inner bun. His face is dignified, with arched eyebrows and downcast eyes, his ears hang down to his shoulders, the earlobes are huge, and his jaw is round and pointed, revealing a plump yet slender face. Wearing a chest-length skirt with bare chest, and a long skirt with tassels on the chest. The Jade Buddha's arms are drooping naturally, and his hands are in the meditation seal. The lower body sits cross-legged with feet crossed, and sits in cross-legged lotus seat. The seat is engraved with "sea water patterns", and the sea water is turbulent and rolling, which is full of three-dimensionality. And there is a lotus petal-shaped backlight behind it. After years, the overall preservation of the backlight is still intact, which is not easy. The carving of the whole vessel is full of composure, compassion and solemnity. It can be seen from this that the full, slender and exquisite curves of this lot are not inferior to the flowing lines of bronze statues, especially the slightly raised rounded forehead of the jade Buddha statue, which has the typical style of court Buddhist statues in theQing Dynasty. With rosewood base. 據了解，清代紫禁城內有近五十處的佛堂，供奉著各種材質與造型的佛龕、佛塔、壇城、佛閣與佛像，其中佛像除了大量以青銅鎏金製作外，也不乏有玉雕佛像的珍貴品類。乾隆朝以前的玉雕佛像製作，在玉材來源還未臻豐足的條件下，僅能偶或瞧見，但隨著乾隆中期和闐玉料不虞匱乏之後，玉雕佛像的製作不僅明顯多於以往，而且製作工藝也呈現日趨精美莊嚴的製作風格發展。玉佛頭飾螺發高髻，內髻頂端並安有摩尼寶珠。面相莊嚴，彎眉垂目，雙耳垂肩，耳垂碩大，下頜圓尖，顯露飽滿中猶帶修長的臉型。身著及胸長裙，袒露胸膛，胸前長裙並結有穗飾。玉佛雙臂白然下垂，雙手結禪定印。下半身雙腳交足，全跏趺坐，下承仰覆蓮座，座下雕琢“海水紋”，海水洶湧翻捲，立體十足。且身後配有蓮瓣形背光，歷經歲月，背光整體保存仍然完好，十分不易。整器雕琢盡顯神態自若，慈悲莊嚴。清代玉佛造像的製作或許受當時帝王的喜愛而由宮廷造辦處依法像儀軌雕琢，此類雙手結禪定印的造型在清宮舊藏的銅鎏金佛像亦可見及，如14 世紀阿彌陀佛坐像即是。只是青銅佛像的製作工序與玉雕佛像的琢制工序迴然不同，因此在先天材質的限制下，玉雕佛像要到達青銅造像完美的藝術表現似乎更不容易。由此可知，此件拍品飽滿修長的玲瓏曲線，一點也不亞於青銅造像流轉的線條韻致，特別是玉雕佛像微揚的圓尖下額，更具有清代宮廷佛教造像的典型風格。帶有紫檀木座。