In many temples, the depiction is in the form of half fish or seal with head of an elephant. It is also shown with head and jaws resembling a crocodile, an elephant trunk with scales of fish and a peacock tail. Other accounts identify it with Gangetic dolphin having striking resemblances with the latter, now found mainly in Vikramshila Gangetic Dolphin Sanctuary. Others portray it as a fish body with an elephant's head. The tradition identifies the makara with water, the source of all existence and fertility.