This is Jambhala, Buddhist God of wealth and prosperity.
Jambala is identified by the lemon and mongoose in his right and left hands respectively. According to Sadhana, he should be “Of golden hue, big-bellied, with a citron in the righthand and a she-mongoose in the left” (From N K Bhattasali’s book on Iconography of Buddhist and Brahmanical Sculptures in the Dacca Museum). This image fits the description. When pressed by Jambhala, the mongoose spits out gems. The mongoose is a living purse. Normally the mongoose is depicted looking down. Jambhala is from Vajrayana Buddhism.
Jambhala’s ornamentation includes two necklaces, arm and wrist bands, earrings and five-leaved tiara. A full set. His lower garment is patterned, as may be noticed in the back view.
Hindu equivalent of Jambhala is Kubera, Hindu God of wealth. Kubera, according to Hindu mythology, is also one of the eight Dikpalas (Guardian of directions).
Jambhala is seated on a single-layer of lotus pedestal and his right leg is resting on a lotus.
This bronze is 7 cm in height and it is from Nepal. The engraving on the lower garment, five-peaked tiara and semi-circular pedestal indicates the place of origin. There is some wear relating to worship. This Vigraha may date to the Nineteenth century or a bit earlier.