觀音 (Avalokitesvara Bodhisattva, aka Kuan Yin) transformed from a minor male diety in India to a Chinese goddess of mercy with a Madonna like figure.

This statue is from the 12th-13th century Jin Dynasty 金帝國 in the midst of his transformation.
Like all statues of Guanyin, it features a headgear with the image of Amitābhaḥ (阿彌陀佛).
San Diego Museum of Art at the Balboa Park