Some people even think that the Balinese practice more the form of animistic rituals rather than practicing ritual of one of the world greatest religions. Other people still call the religion of the Balinese Hindu Bali. In fact that is not true. The Balinese learn, practice and have the spirit of Hindu Dharma religion more than other form of animistic and primitive religions, without losing respect to the later religions mentioned.

Sure that the Balinese have many things that still need to enhance, in the ritual, daily life, the quest for the ultimate, etc. in order to achieve the goal stated by Hinduism as the goal of Dharma; it is soul liberation and earthly welfare for all sentient beings. No direct meaning of Dharma in English, but we can say that it's include righteousness, duty and cosmic order.

The following are some fundamentals of Hindu religion which also called Sanatana Dharma
( Eternal Dharma ) as learned to be practiced by the Balinese.

Tri Pramana, three means to know something: 
1. Agama Pramana, through knowledge from the scripture and sage. 
2. Anumana Pramana, through experiment and analytical study. 
3. Pratyaksa Pramana, through direct experience. 

Panca Shrada, five holy convictions: 
1. Belief in the existent of the ultimate One.  
2. Belief in the existent of the Soul.  
3. Belief in the existent of Karma Law.  
4. Belief in the existent of Reincarnation.  
5. Belief in the existent of Moksa or Liberation.  

Tri Guna, three intrinsic qualities of matter: 
1. Satwam, truth and goodness. 
2. Rajas, active and full of passion. 
3. Tamas, passive or inertia. 

Catur Asrama, four stages of life: 
1. Brahmacari, learning knowledge and wisdom. 
2. Grehasta, build a family, collecting wealth. 
3. Wanaprasta, toward more spiritual life. 
4. Sanyasin, renounced earthly matter. 

Catur Yoga, four ways to achieve unity with Brahman or the absolute: 
1. Jnana Yoga, unity through knowledge and wisdom. 
2. Bhakti Yoga, unity through devotion. 
3. Karma Yoga, unity through selfless action. 
4. Raja Yoga, unity through spiritual practice or meditation. 

Catur Warna, four professional division of society: 
1. Brahmana, religious matter profession. 
2. Ksatrya, political and military profession. 
3. Waisya, business profession. 
4. Sudra, employee and physical work profession. 

Tri Warga, three means to achieve Moksa or liberation: 
1. Dharma, righteousness. 
2. Artha, financial. 
3. Kama, pleasure or desire. 

One of the messages is, whenever we collect material things or wealth, and whenever we enjoy pleasures, we should always do such things in accordance or based on Dharma or truth. 

Sadripu, six enemies: 
1. Kama, pleasure or desire. 
2. Lobha, greed. 
3. Krodha, anger. 
4. Mada, drunk or under influence of strong emotion. 
5. Moha, confusion. 
6. Matsarya, jealousy. 

Sadatatayi, six types of sadistic killer: 
1. Agnida, burn other belonging. 
2. Wisada, poisoning. 
3. Atharwa, practicing negative magic. 
4. Sastraghna, run amok. 
5. Dratikrama, raping. 
6. Rajapisuna, slandering to the result of some one death. 

Saptatimira, seven darkness or drunkenness: 
1. Surupa, beautiful face. 
2. Dhana, wealth. 
3. Guna, knowledge. 
4. Kulina, genealogical matter. 
5. Yowana, youth. 
6. Sura, alcoholic or unhealthy drink. 
7. Kasuran, victory. 

Trikaya Parisudha, three type of conducts that should be purified: 
1. Kayika, physical action. 
2. Wacika, speech. 
3. Manacika, thought. 

Panca Yama Brata, five things concerned with moral life: 
1. Ahimsa, non violence. 
2. Brahmacari, self control on passion. 
3. Satya, faithful or sincerity. 
4. Awyawaharika, act based on peace and sincerity. 
5. Asteya, non stealing and non cheating. 

Panca Niyama Brata, five things concerned with moral life: 
1. Akrodha, not controlled by anger. 
2. Guru susrusa, loyal to implement the teacher's teaching. 
3. Sauca, purity of body and mind. 
4. Aharalagawa, eat as much as needed. 
5. Aparamada, sincerity in learning and practicing holy teaching. 

Dasa Yama Brata, ten things concerned with moral life: 
1. Anresangsya or Arimbawa, not egoistic. 
2. Ksama, forgiving. 
3. Satya, faithful or sincere. 
4. Ahimsa, non violence. 
5. Dama, able to advice one own self. 
6. Arjawa, honest in defending the truth. 
7. Ijya, loving all creature. 
8. Prasada, purity of heart and never thinking about reward. 
9. Madurya, polite and have good manner. 
10. Mardawa, humility. 

Dasa Niyama Brata, ten things concerned with moral life: 
1. Dana, giving charity. 
2. Ijya, devotion to the absolute and ancestors. 
3. Tapa, self exercise for self endurance. 
4. Dhyana, focus to the absolute. 
5. Swadhyaya, learn and understand the holy teaching. 
6. Upasthanigraha, controlling sexual desire. 
7. Brata, faithful to one own oath. 
8. Upawasa, fasting. 
9. Mona, controlling speech. 
10. Snana, purifying the body-and-mind, and praying. 

Veda scriptures often mention sacrifice, in which Brahmana groups often refer to this as physical religious sacrifice such as using fire, water, food etc. Although some other Vedic scholars and Hindu sages refer to this as a general sacrifice that can be performed and offered by human, this include non-egoistic actions, learning knowledge and wisdom and propagate them to the society, devotion, etc. which is not always associated with physical religious offering. In Bali today, the first mentioned meanings of sacrifice is more prominent, although some more philosophical based Ashram and Hindu or Dharma religious groups has born in Bali to bring forward also their more philosophical meanings. 

Panca Yadnya, five sacrifices: 
1. Dewa Yadnya, sacrifice to God. 
2. Pitra Yadnya, sacrifice to ancestor. 
3. Rsi Yadnya, sacrifice to sage. 
4. Butha Yadnya, sacrifice to nature and its spirit. 
5. Manusa Yadnya, sacrifice to people and society. 

Other mantras from Veda and other Hindu scriptures familiar to the Balinese are the followings.