Dear,
My name is Luciana, I'm an appraiser for Mearto and it is a pleasure for me to be able to help you.
It's a Budha of Birma, 19th Century.
In Asian art, the aim of art was never to imitate nature or to re-create reality through illusionistic devices. Rather, the goal was to produce an idealized form. Sculptors did not model their images on living beings: whether the subject was a god or a mortal, the artist strove to convey a stylized ideal.
Various hand gestures, known as mudras, are used to express the mood and meaning of divine images, whether Hindu, Jain, or Buddhist. When a seated image has palms upward and placed within each other in the lap, it is the mudra of meditation (dhyana).
The deities may be presented in a variety of seated postures (asanas) as well. Meditating gods—the Buddha, the jinas, Shiva—often sit in a special cross-legged lotus posture (padmasana).
The valuation is based on prices in the Asian art market at auction houses and antique shops around the world, we consult several databases.
Website Consulted
https://www.metmuseum.org/toah/hd/gods/hd_gods.htm
https://www.1stdibs.co.uk/
m.pantip.com