Shiva’s teachings which developed in Bali were Shiva Siddhanta, this teaching was the result of the acculturation of many teachings of Hinduism. Inside are found Vedic teachings, Upanishads, Dharmasastra, Darsana (especially Samkya Yoga), Puranas and Tantra. the concept of the teachings of Saiwa Siddhanta that lives and is embraced in Indonesia is slightly different from that developed in other countries, including different from those in India, because the concept of Saiwa Siddhanta which is embraced in Indonesia blends with the original beliefs of indigenous peopleIndonesia and local customs.therefore, Saiwa Siddhanta Indonesia cannot and cannot be equated with Saiwa Siddhanta in other partsof the world. Nevertheless, Hindus do not deserve to distinguish or separate themselves between fellow believers, because Hinduism gives freedom to their people to be religious. The procedure for the implementation of religious life in Bali also shows a combination of elements of ancestral belief. Wariga, Rerainan (feast day) and Upakara are mostly ancestral heritage. this inheritance has thus been harmoniously aligned with the teachings of Hinduism so that it is a unified and rounded whole. Thus, Hinduism in Bali has a characteristic that is in accordance with the spiritual needs of Balinese people from ancient times to the present. in this day and age, the adhiluhung religion’s heritage needs to be maintained, cared for and perfected our understanding so that it can still fulfill the religious needs of its people.