The process of using the Ivory Cow facility at the Ngerorasin ceremony began with the Abumi Suddha ceremony, Nanceb Gedung, Negtegang rice, Nyamuh, Matur Piuning, Ngangget Don Bingin, Ngajum Sekah, Ngunya / mapinton. The main ceremony is mapurwa, where the daksina purwa is the name of upuk or the direction of the Sanskrit language in the wind, purwa means east, daksina means south. Mapurwa daksina is a series of ceremonies or mamukur surrounding the plot or payadnyan (place of mamukur ceremony) whose rotation starts from east to right according to clockwise rotation. During the daksina mapurwa ceremony, Ivory Cow was used. After finishing the mapurwa daksina procession, it was continued with the last event, which was to present a liwet and food (tarpana serving), that meant to equip the deceased in the form of food and mamutru meant to give directions to the deva realm. Carrying out the Ngerorasin ceremony contained many philosophical values namely; Sradha value consisting of (Widhi Sradha, Atma Sradha, Karmaphala Sradha, Punarbhawa Sradha, Moksa Sradha), tattwa value.