The Durga is an Uroboros creature and thusly is similar in appearance to the Revenant and Splasher . However, it seems to have assimilated drastically more corpses than either of those creatures, leading to a different appearance.
A Durga has an almost tree-like appearance; a singular human lower torso is used to walk, leading to a "trunk" dominated by a massive yellow Uroboros-core. Above this is the creature's "head", which is a waving forest of multiple limbs, including Revenant blade-arms, Splasher pus-arms, and the most iconic feature of the Durga: an indestructible, tendril-covered tentacle that ends in a massive three-clawed hand.
The Durga can only be killed by destroying its core, as is ubiquitous to Uroboros creatures. Its assimilated corpse-limbs are used to protect its core, though it can also flail them to strike at nearby foes; Splasher arms and Revenant weapon-arms can blind or inflict bleeding wounds, just as they could on regular Revenants and Splashers. Destroying these arms exposes the core and makes it easier to hit, but also drives the Durga into a wild frenzy as it senses its vulnerability. Its thrashing tentacle can be used to grab a victim and beat them against the ground until they die, and is also indestructible, making frontal attacks especially dangerous as it is adept at using it as a shield.
Tada, Takuji, ed (2015). BIOHAZARD REVELATIONS 2 ULTIMANIA. Square Enix.