Based on architectural and ornamental similarities to another Hindu temple in Indonesia, Prambanan, the presence of Hindu statues around the temple walls, and the lingga-yoni inside the main temple, historians have concluded that Sambisari was a Shivaite Hindu temple built around the first or second decade of the 9th century (circa 812-838). This conclusion was supported by the findings of a gold plate in the vicinity engraved with letters that according to paleography were used in early 9th century ancient Java.[1]

According to Wanua Tengah inscription III dated 908 contains the name of kings that ruled Mataram Kingdom, the temple was probably built during the reign of Rakai Garung (ruled 828-846). However, historians also consider that the construction of a temple was not always issued by a king. Lesser nobles might have also ordered and funded the construction.