The art of Gandhara is renowned for its dominance of Buddha statues during the early centuries AD. These artworks showcase a novel trend within the community of Buddha's followers, as they depict sacred figures in human forms. Hence, it is unsurprising that these statues are widely popular and abundant in museums and collections around the world such as the Metropolitan Museum of Art, British Museum or the Victoria and Albert Museum; some show Buddha in both seated and standing positions, adorned with a humble robe, others portray Bodhisattvas wearing elaborate jewelry and luxurious garments. Amongst these various artifacts, there exist specimens that depict Buddha and Bodhisattva in back-to-back statues and their scarcity has left scholars bewildered. Only six of these artifacts are dispersed across various museums worldwide, including the Russek Collection, Zurich, and Christie's Auction House in London. A solitary example is currently on display at The World Art Museum of Tehran which is one of the museums in the Sardar Asemani Cultural Museum Complex. According to the Museum's information, this piece measures 72 cm in height, weighs 58 kg, and dates back to the 2nd to 4th century AD. Unfortunately, there is a lack of additional details regarding the archaeological context where this piece was found, its artistic style, and its chronology in relation to similar examples. Thus, the primary objective of this study is to document and introduce this statue and answer questions related to its authenticity, chronology, and its place in Buddhism.
       In Gandaharan art, the depiction of Buddha typically includes him wearing a monk's robe, as well as the distinctive Urna dot on his forehead and Ushnisha bump on the top of his head, which are the most recognizable features of a Buddha. The large and unadorned halo behind his head also signifies the future enlightenment of Sakyamuni. His position can be either standing, with his hand in the abhaya-mudra, or seated in padmasana, maintaining the same hand gesture. The Buddha’s side on the World Art Museum’s statue retains many of its distinctive features. The Buddha assumes the lotus position, also known as Padmasana, while sitting. In this posture, the legs are crossed with each foot resting on the opposite thigh. Additionally, the Buddha's hands are joined together in the Dhyana Mudra position.
       Bodhisattva statues depict him as a prince adorned with jewelry and radiating splendor before departing the mortal realm. Adornments such as earrings, a stunning necklace, bejeweled chains, and two jeweled armlets are visible. The headdress he dons is typically embellished with precious stones. Furthermore, he wears a garment that solely drapes over his shoulders and arms. In contrast to the Buddha, who typically conceals his entire body, the Bodhisattva's portrayal in the Gandhara statues exudes an air of simplicity while showcasing his exposed form. This allows not only for the appreciation of his finely proportioned physique but also for the visibility of his exquisite jewelry and adornments. Whether standing or sitting, the same hand and seating posture as Buddha is usually maintained. Bodhisattva statues are recognized by various names and attributes. Maitreya, one of the most well-known Bodhisattvas, has been the subject of numerous statues discovered thus far. 
       Back to Back Buddha and Bodhisattva image in Tehran's museum is similar to the typical statues in terms of their sitting posture, clothes, and jewelry. However, it is the halo and the throne that distinguish this particular piece from the others. The Gandhara School of Art shows halos of light that are unadorned and lack intricate elements. However, the crafted in this particular double-sided statue features triangular patterns on its outer part and wavy zigzag patterns on its inner semi-circle. Additionally, the Buddha is depicted seated on a throne adorned with columns featuring Corinthian-style capitals. Below these columns, there is a relief that shows a typical Gandharan scene. The scene portrays a group of individuals gathered around a bowl, engaging in a solemn act of reverence toward this sacred artifact. It is highly likely that this bowl holds the same significance as the Buddha’s Alms Bowl. The artists from Gandhara exhibit a distinct fascination with capturing the essence of the Buddha’s Alms Bowl, making it a defining feature of Gandhara art. 
     On the opposite side of the statue, there is a depiction of a Bodhisattva. Each Bodhisattva is identified by a distinct symbol. Bodhisattva Maitreya is depicted holding a small flask, Bodhisattva Manjushri is shown riding a lion, and Bodhisattva Avalokiteśvara is recognized by the unique headdress that he wears. Based on this, it can be inferred that the Bodhisattva depicted on the side is Avalokiteśvara. The name Avalokiteśvara means "the lord who looks down with compassion." While Buddha is typically depicted on Avalokiteśvara's headdress, this Bodhisattva's headdress is actually jewel-adorned with a semi-crown. Additionally, Avalokiteśvara is often depicted holding a lotus flower, which is another significant symbol. In fact, this Bodhisattva is also known as "Padmapani," or "lotus carrier," as it is believed that he was born from a lotus flower. However, the World Art Museum's statue does not feature any depiction of a lotus flower in the hand of the Bodhisattva. Thus, the only element that links him to Avalokiteśvara is his headdress. Furthermore, the Bodhisattva necklaces bear great importance. Among these necklaces, there is a specific type known as the amulet case. It consists of two main parts: the hole through which the thread or chain of the necklace goes, and the barrel section that has a slight bend in the middle. Evidence of this particular jewelry has been found in areas rich in Gandharan artifacts, like Palai–Malakand in the Khyber Pakhtunkhwa province of Pakistan and Taxila. 
       The Bodhisattva is seated upon a majestic throne, flanked by two mighty lions. In the realm of Gandhara art, lion thrones have been a prevalent motif, symbolizing the safeguarding and watchful presence of the Buddha. These revered creatures are intricately carved at the entrances of temples and monasteries, often found in close proximity to the sacred throne of the Buddha.
       The Bodhisattva is seated upon a majestic throne, flanked by two mighty lions. In the realm of Gandhara art, lion thrones have been a prevalent motif, symbolizing the safeguarding and watchful presence of the Buddha. These revered creatures are intricately carved at the entrances of temples and monasteries, often found in close proximity to the sacred throne of the Buddha. Interestingly, the lion symbol can also be seen in some motifs at the foot of the throne of another Bodhisattva, Manjushri. However, unlike Maitreya or Avalokiteśvara, there is no depiction of Manjushri in Gandhara art. Therefore, it is unlikely that this Bodhisattva is Manjushri, but rather Avalokiteśvara, as indicated by his crown and jewels, sitting on a throne protected by lions. 
       The analysis of the aforementioned artwork, considering its decorative elements and Buddhist concepts, indicates that back to back Buddha-Bodhisattva statue belongs to the Gandhara School of Art and likely dates back to the 2nd-3rd centuries AD. At first glance, it may not appear challenging to examine each side of this artwork separately, given the abundance of research on Gandhara art. However, the scarcity of resources on bilateral statues has made it difficult to interpret these works and address related inquiries. The artwork housed in the World Art Museum can be regarded as the seventh known example of double-sided seated sculptures found in museums and collections worldwide. In all these instances, one side depicts Buddha while the other side portrays Bodhisattva Maitreya or Avalokiteśvara. The seated position, hand gestures, attire, jewelry, and throne are nearly identical in all these works. The only existing example that presents these two significant Buddhist figures in different positions and with similar hand gestures is the artwork in the World Art Museum. In this particular artwork, the Buddha is not depicted seated on a lotus flower, which is a prominent characteristic of Buddhist art. Instead, the Buddha is placed within a scene depicting the veneration of a Buddhist begging bowl, setting it apart from other examples. Additionally, Bodhisattva Avalokiteśvara, seated on the opposite side, does not have a throne adorned with lotus flowers, nor does he hold a lotus flower in his hands. As mentioned earlier, only his head and the lion decorating his throne maintain his connection to Avalokiteśvara. However, these differences between this statue and other examples conclude here. The reasons behind the creation of such statues have not been definitively determined thus far. This can be attributed to the scarcity of these works, the limited research conducted on them, and the absence of back to back images in ancient contexts. Thus, this lack of understanding is cognitively justified.