The makaras are mythological sea creatures whose bodies comprise elements of various animals such as elephant snouts, lion heads, and reptilian scales. In this painting three Makaras appear in deep sea amidst a white conch, with an island of treasures illuminated in the background.

According to legend, sea merchants and sailors used to travel to the island to gather wealth and fortune.  Fearing the sea creatures, they used to wield conches to ward off the makaras to ensure the safety and success of their mission.