In practicing their faith, Hindu communities try to achieve a spiritual balance of worship between Tattwa (philosophy), Susila (morals), and Upacara (rituals). These three areas are subdivided into various tenets.

The Tattwa has five principal beliefs: Brahman, the belief in the existence of one almighty god head; Atman, the belief in the soul and the spirit; Samsara, the belief in reincarnation; Karma, the belief in the law of reciprocal actions; and Moksha, the belief in the possibility of unity with the divine (Nirwana).

The Susila places emphasis on three major rules for behavior: to think good thoughts, to be honest, and to do good deeds.

The Upacara are divided into five areas of holy sacrifice: Dewa Yadnya, holy rituals for the gods; Pitra Yadnya, holy rituals for the higher spirits; Rsi Yadnya, holy rituals for the holy Hindu prophets; Manusa Yadnya, rituals for and on behalf of humans; and Bhuta Yadnya, sacrifices for neutralizing the negative influences from the natural and supernatural worlds.

In Bali, the high priest, selected from the Brahman caste, officiates at large ceremonies. The village temple priest, who may be from any caste, looks after the temple and leads certain holy rituals included in the Panca Yadnya.

The holy books of the Hindu religion are the Vedas, which origined in India. Those which reached Bali are the Catur and the Veda Cirah, which are still used by priests in carrying out their religious duties.

The religion is taught in other forms as well. The most popular of these are the Purana, or morality plays, and the Itihasa, or epic poems, such as the Ramayana and Mahabarata epics. Shadow puppet plays, operas, ballets, and other forms of drama are also vehicles of religious teaching in Bali.