According to French archaeologist Louis Malleret, the statue of the Lady of the Realm worshipped in Vĩnh Tế village is, in fact, an appropriated and feminized statue of Shiva, belong to the pre-Angkorean Funan Kingdom of Cambodia.
Stories from her worshippers, emerged after the Vietnamese came to the area, offer a different version in which recount her growing naturally from stone before being discovered by the Vietnamese of Sam Mountain.
The Lady of the Realm is known as a protector deity. She is one of many goddesses who have grown popular in southern Vietnam since Doi Moi. She can provide assistance for business success, health, fertility, domestic harmony, scholastic success, and divination of the future. She engages in credit activities, and pilgrims will exchange money for her spirit money, which is said to accumulate wealth.
One is then required to repay the goddess for years to come, and keep to the promises he/she has made to her. She is known to be effective against those who do not return what they owe. The Lady of the Realm and other Vietnamese goddesses act to psychologically assist the people in need, and to support community.
According to VietKings (Kyluc.vn)