Yajña in Hinduism is an integral part of all religious activity. Even a very important element includes the Three Basic Frameworks of Hinduism including Tattwa, Susila, and Ceremony. In every ceremony yajña is always accompanied by upakara which is a very important element as a means offered in upakara yajña, the use of means as a form of the embodiment to be conveyed. Of the various types of upakara means dedicated to the Mapandes ceremony, one of them is Bale Gading. The formulation of the problem in this research are: (1) How is the shape of Bale Gading in Mapandes Ceremony in Duda Timur Village, Selat District, Karangasem District? (2) What is the function of Bale Gading in Mapandes Ceremony in Duda Timur Village, Selat District, Karangasem District? (3) What is the meaning of Bale Gading in Mapandes Ceremony in Duda Timur Village, Selat District of Karangasem Regency ?.Theories used (1) Religious Theory, (2) Structural Functional Theory, (3) Theory of Symbols. The method used in this research is the techniques of determining informants and data collection methods as a tool search data, research types, research subjects as well as perform data analysis in depth. This research uses purposive sampling technique. While the data source used is primary data and secondary data. Data collection method in this research is interview method, Observation method, Library study and Documentation. After data collected, used data management with qualitative descriptive method with induction and argumentation technique.Based on the results of the research, the following conclusions are obtained: (1) The process of making Bale Gading by obtaining the materials and its preparation based on the good day (adult) is accompanied by the throwing of the death and sesantun tungguh, the shape of the building is a small gedong with four saka berapapimim filled flower decoration and pengider-ider, as a symbol of stana Ida Sang Hyang Smara Ratih. (2) The function of Bale Gading is as follows: religious function, education function, and function of beauty (aesthetics). (3) The meaning of Bale Gading is the meaning of theology, the meaning of symbols, and the meaning of harmony.