In the lower part of the structure of the temple is seen the sunken panels alternating with pilasters. Below them one sees the plinth mouldings of the older temple. While the plinth of the mandapa of the main temple has been covered by the levelling of the court-yard, the plinth mouldings of the sanctum can be seen inside a shallow pit lined with stone. Thus the three successive stages of the building on this site are clearly seen. The temple of Kamakhya is important as it gives us some of the best specimen of sculptural art in Assam.
Art critics assign the sculpture of Assam to the fourth school.
The fourth school, which resembles closely the third in respect of ornamentation and grouping, is chiefly represented by the sculpture of Bengal, Assam and Orissa. It is at once recognised by the human figures therein possessing round faces, in which are set two oblique eyes, a broad forehead, a pair of thin lips and a small chin. The earlier carvings recovered from this temple bear some very suggestive panels. Among many other panels on the west gateway of the temple is seen a small householder doing his daily worship, while his wife is engaged in suckling her child. This 'mother and child' portrait is not only lively and natural, but also of singular beauty.