This bas-relief, is almost similar to the completed bas-relief of Arjuna’s Penance.  The theme is the same but the characters sculpted are different.  There are two boulders with a gap in the middle with sculptures on both rock faces.  

Siva with his ganas and a person doing penance has been carved on an overhanging rock piece on the boulder to our left. The gandharvas in this relief panel are all shown floating on clouds, whereas in the completed main panel they are shown in full. We can see several animal figures - elephants, galloping horses, stylized yali faced lions, deers, monkeys.