Boxwood wheel form abacus (Suanpan) button toggle. The spokes of the wheel hold the two tiers of beads used in calculating transactions. The word pan means “to climb” and since the abacus was used to add figures it came to mean great wealth. The wheel is often seen in Buddhist art and symbolizes the ever forward moving and cyclical aspects of life birth-death, light-dark, poverty-wealth. The combination of the wheel with an abacus is rare and probably represented a wish for advancement in professional status and wealth.