The high quality of the carving, large size and distinct facial features and prominent official’s hat on this large stone head indicate that it was created as an embodiment of a deity in official guise. The naturalistic flesh features and style of the mustache are reminiscent of paintings of officials on wall murals in the rear chamber of the tomb (dated to 1116) of Zhang Shiqing in Xuanhua, Hebei province, illustrated in
Gilded Splendor: Treasures of China's Liao Empire (907-1125), Asia Society, New York, 2006, pp 260, 338 and 340, figs 102, 115 and 116 (Fig. 1).
A similar Liao stone head of an official was sold at Christie’s New York, 15th September 2011, lot 1364.