Angkor Wat is a unique combination of the temple mountain (the standard design for the empire's state temples) and the later plan of concentric galleries, most of which were originally derived from religious beliefs of Hinduism. The construction of Angkor Wat suggests that there was a celestial significance with certain features of the temple. This is observed in the temple's east–west orientation, and lines of sight from terraces within the temple that show specific towers to be at the precise location of the solstice at sunrise. The temple is a representation of Mount Meru, the home of the gods according to Hindu mythology: the central quincunx of towers symbolise the five peaks of the mountain, and the walls and moat symbolise the surrounding mountain ranges and ocean. Access to the upper areas of the temple was progressively more exclusive, with the laity being admitted only to the lowest level.

The Angkor Wat temple's main tower aligns with the morning sun of the spring equinox Unlike most Khmer temples, Angkor Wat is oriented to the west rather than the east. The temple stands on a terrace raised higher than the city. It is made of three rectangular galleries rising to a central tower, each level higher than the last. The two inner galleries each have four large towers at their ordinal corners (that is, NW, NE, SE, and SW) surrounding a higher fifth tower. This pattern is sometimes called a quincunx and represents the mountains of Meru. Because the temple faces west, the features are set back towards the east, leaving more space to be filled in each enclosure and gallery on the west side; for the same reason, the west-facing steps are shallower than those on the other sides.