When you step your feet in Bali (Balinese people call it Gumi Bali) you feel religious atmosphere very much which is closely related with situation of Bali. It is hard to express the feeling in Bali, except by involving ourselves in it. The feeling flows strongly from the holy spring of Balinese with its estuary of Hindu Religion, as most of Balinese people adheres Hindu Religion.

Since beginning, Bali Island was created as an Island of God, the throne of Gods. Many people called God as Ida Bhatara. However, the essence known and inspired as the term NYA is Ida Sang Hyang Widhi Wasa. If there is any term of Dewa or Bhatara, it is the manifestation of the greatness of God or Atman in Hindu perspective.

In conducting the essence of life, Balinese adhere Hindu Religion are supported with three basic concepts, namely: tattwa, susila, and upacara.

Tattwa

Tattwa includes Panca Sraddha, the five belief adhered by Hindu religion, such as :

In Hindu perspective, God is known as a term of Ida Sang Hyang Widhi Wasa, which means God, Almighty. The God is only one, though He has various names. From the various names of God, there are three which are well known by the adherers of Hindu in Bali, namely, Brahma, Visnu and Siva, which are called as Tri Murti.
Brahma is the Dimension of Sang Hyang Widhi Wasa as the creator (utpatti), Visnu is the manifestation of Sang Hyang Widhi Wasa as the caretaker (sthiti) and Siwa is the manifestation of Sang Hyang Widhi Wasa as the destroyer (praline). That's why Balinese believe that all the creation of Sang Hyang Widhi Wasa will face the cycle of birth, life and death.
The essence of power of Sang Hyang Widhi Wasa is expressed by every family of Hindu in Bali in Pemrajan, Sangah or the place of worshipping in every house, dadya, village as well as Jagad Bali.

Susila

Susila is the aspect of Hindu religion implementation organizing good and right behavior. The basic of Susila learning is Tattwam Asi. By applying the good and right instruction will produce harmonious and suitable interaction among the people. Even, in Hindu it is not only known the interaction among the people but also interaction between mankind and God and between mankind and nature as understood in the concept of Tri Hita Karana.

Tattwam Asi is meant as I is You, You is I. Thus, if we hurt other people, it means we also hurt ourselves. As in the Tattwam Asi concept, every human being is the same, as it is derived from the only paramatman.

The operational concept of susila with Tattwam Asi philosophy is expressed in Tri Kaya Parisuddha, or three good and right behavior, such as :
1. Manacika Parisuddha
2. Wacika Parisuddha
3. Kayika Parisuddha

Manacika is having a holy and right thinking. Wacika is having a good and right word. Kayika is having a good and right behavior. Thus, the concept of Tri kaya Parisuddha is having the right thinking, words and behavior.

Upacara

Upacara (Ceremony) in Hindu perspective is a kind yadnya (sacrifice) expressed in Panca Yadnya which consists of:

1. Dewa Yadnya is a holy sacrifice to Sang Hyang Widhi held in the form of ceremony in jagad, sad kahyangan and village temples.
2. Rsi Yadnya is a holy sacrifice to priests or holy persons by learning the holy books of Hindu and disseminates it.
3. Manusia Yadnya is a ceremony for people since their birth to adult. Visually, the implementation of manusia yadnya ceremony is also  expressed by conducting myadnya for poor people, isfortune people and so forth.
4. Pitra Ydnya is a holy sacrifice for ancestors from funeral ceremony, cremation to the ceremony of ngasti and so forth.
5. Bhuta Yadnya is a holy sacrifice for evil spirit called bhuta. This ceremony is often expressed to somya the evil spirit immaterially. Materially, Bhuta Yadnya ceremony is also for the animals and plants by taking care of them.