This image is a Tibetan thangka painting depicting the Buddhist yogi and saint Kantalipa (also known as the Rag Picker). Kantalipa is a Mahasiddha, known for stitching together discarded rags into radiant garments as a metaphor for spiritual practice. He is depicted as a yogi, often associated with powerful meditative practices in the Himalayan tradition.
This is a framed hand painted textile image, executed with great detail and precision. The final, framed dimensions are 24 inches by 19 inches. The frame has some wear marks where the gilding is worn off, revealing the red underpainting. This can be retouched or repaired.
I do not know the history or provenance of this piece. It may be quite valuable- the framing is professionally done, and it has a linen mat.