This splendid sculpture represents Shakyamuni in dhyāna Mudra position with both hands resting on the legs. The back of the right hand is resting on the palm of the left hand.
Here is the posture which symbolizes wisdom.
 
This exceptional work in wood is lacquered in black over the entire surface. The body of Buddha was once completely finished with gold leafs.
The Buddha robe is finished with silver leaf, gold and red lacquer giving this typical orange aspect of the Buddha of Vietnam.
Quality work, magnificent face and very beautiful details.