Notes:
A similar pair of twins are illustrated in Sargent, William R., The Copeland Collection, The Peabody Museum of Salem, pp. 70-71.
Pairs of laughing twins refer to the Daoist spirits of Harmony and Joy (Hehe Erxian), the patron deities of Chinese merchants. The twins are often depicted alongside Cai Shen, the god of wealth, or overt symbols of wealth such as coins or money boxes, as seen here. Such figures would often be placed on family altars either to bring about the healthy birth of many sons or to ensure good business dealings.