Shiva
Gavin Flood states that it is not clear from the seal that the figure has three faces, is seated in a yoga posture, or even that the shape is intended to represent a human figure. He characterizes these views as "speculative", but adds that it is nevertheless possible that there are echoes of Shaiva iconographic themes, such as half-moon shapes resembling the horns of a bull. John Keay writes that "he may indeed be an early manifestation of Lord Shiva as Pashu-pati", but a couple of his specialties of this figure does not match with Rudra. Writing in 1997, Srinivasan interprets what John Marshall interpreted as facial as not human but more bovine, possibly a divine buffalo-man.