In the early Buddhist era, image worship is condemned. But in later phase, it was accepted. In India, Hinduism and Buddhism developed well-filled pantheons, but it is very difficult to ascertain in which of these two religious systems a particular image should be assigned. This study is an investigation about the emergence of two deities belong to two different religious believes. This comparative study will not only enhance further inquisitiveness, but also afford knowledgeable reading to the general readers who are interested in this subject.