The temple grounds have puzzled archaeologists because they do not fit the Hindu religion as does Angkor Wat. Therefore it is assumed that king Jayavarman VII (1181-1219) introduced elements of the Buddhist faith into the religious system of Angkor, though it is assumed this practise was discounted after his death.

The temple was intended to evoke the form of Mount Sumeru, the cosmic mountain at the centre of the world in Buddhist cosmology.  In keeping with this cosmic symbolism, the plan of the temple is based on a "yantra", a symbol used by Tantric Buddhists as the basis of mandala diagrams that represent the layout of the universe.

The temple honoured not just one deity, but a host of gods found throughout the Khmer empire.  Its central shrine held an image of Jayavarman VII, who imagined himself as a god-King ruling in the name of the Buddha.

There are 37 standing towers, most of which have giant sculpted faces that represent one of the most recognized images of Khmer art and architecture. The faces look to the four cardinal points, and might be a combination of Lord Buddha and Jayavarman VII observing and protecting the entire nation.

The first floors are a pantheon dedicated to the Khmer gods of the beginning of its construction, in a time of transition between the Hinduism and the Buddhism. The superior floor is dedicated to the Buddha. Fabulous bas-reliefs of 1200m of length represent more than 11,000 sculptured persons, very long frescoes tell the fights and the naval battles between the Khmers and the Chams, as well as the daily life.

The bas-reliefs are located on the exterior walls of the lower level and on the upper tier where the stone faces stand. Additionally, there are unfinished carvings on the inner walls, which may have remained uncompleted due to the death of Jayavarman VII and, consequently, his building spree.