QING DYNASTY, 18TH CENTURY
Carved from a single section of bamboo, Liuhai is seated with his left hand clutching a coin resting on his raised left leg. His right arm leans on his loosely- draped robe while the three-legged toad sits on his right thigh. His face is finely carved with squinting eyes and an open smile revealing his teeth.
A bamboo carving of a similar motif of a Liuhai clutching a coin flanked by a toad is published in Zhongguo zhumu yajiao qi quanji Volume 1: Bamboo Edition 中國竹木牙角器全集1 : 竹刻器, 2009, p. 71, Catalogue No. 38.