Mandaya myths integrate the natural environment by attributing spiritual significance to natural elements such as rivers, forests, and animals. Spirits like the Gamawgamaw inhabit rivers and streams, reflecting the spiritual life infused into the landscape. This relationship underscores the Mandaya belief in the interconnectedness between nature and spirituality, recognizing natural sites as habitats for spirits and loci for spiritual activities .

The term 'Dunya,' meaning world or Kalibutan, suggests a dynamic perception of reality where the spiritual and physical realms coexist. This aligns with the Mandaya cosmology that recognizes multiple layers of existence—earth as the Salladan (dwelling below heaven) and an intricate spiritual hierarchy involving spirits like the Omli, heavenly beings (Malangitnon), and lesser spirits (Tawagunon). It portrays reality as an interconnected web where earthly actions and spiritual occurrences are intertwined .

In Mandaya belief, 'Kal-luwa' represents the soul, a vital component in their comprehension of life and afterlife. The existence of the Kal-luwa signifies a dual aspect of human life, separating physical existence from spiritual essence. It indicates a belief in the continuation of the soul beyond physical death, directly impacting burial practices and rituals aimed at ensuring a peaceful transition into the spirit world .

The Mandaya classify spirits into benevolent, such as Diwata and Tagamaling, and malevolent, like Mamang and Siling. Benevolent spirits are sought for guidance and protection, while malevolent ones are warded off or appeased through rituals led by Balyans. This differentiation necessitates specialized religious practices aimed at maintaining spiritual balance and community peace, highlighting the importance of spiritual navigation and mediation in daily life .

Mandaya epic poetry, such as Dawot, is characterized by its length and structured narrative telling significant cultural or historical tales. In contrast, Bayok are poems that are spontaneous and often improvised, reflecting personal and situational themes. While both forms serve to transmit cultural values and traditions, epic poems tend to preserve collective memory and identity more formally, whereas Bayok offer immediate emotional expression and social commentary .

The Bagani, a high-ranking warrior, embodies the pinnacle of honor, bravery, and leadership in Mandaya society, reflecting its value on martial prowess and protection. As leaders in defense and warfare, Bganis possess significant influence, demonstrating a social hierarchy that prioritizes warrior virtues. They also form alliances with specific spirits, such as the Busaw, which indicates a societal structure where spiritual endorsement validates social rank and leadership roles .

The existence of beings like Tibaglimaw (half-human, half-spirit creatures) and Dagaw (dwarves or tiny people) in Mandaya beliefs suggests a flexible and expansive concept of human identity. It emphasizes the potential for humans to possess extraordinary qualities or relationships with the spirit world, promoting a view of humanity as part of a broader cosmological continuum, capable of transformation and spiritual interaction .

Mamang and associated spirits like Mantiyanak and Tallakatak play central roles in Mandaya folklore, often embodying fears and social taboos. Mantiyanak represents unresolved grief and potential danger linked to childbirth, while Tallakatak reflects themes of retaliation and gender dynamics. These narratives serve to explain natural phenomena, enforce social norms, and communicate moral lessons, thereby helping maintain cultural order and identity .

The Balyan, or shaman, holds a significant role in Mandaya culture as an intermediary who can summon spirits, a central aspect of their spiritual practices. Balyans communicate with various spirits, such as the benevolent Diwata and higher-heavenly spirits like Tawagunon. They act as spiritual leaders who facilitate rituals and are essential in maintaining harmony between the people and the spirit world .

The Mandaya categorize spirits into several classes, such as Diwata, Busaw, Malangitnon, and Mamang, each reflecting different roles and characteristics. Diwata are gentle spirits allied with shamans (Balyans), while Busaw are powerful but not evil, associated with warlords (Bganis). Malangitnon represent heavenly beings. This structured categorization suggests a complex cosmology where each spirit plays a specific role in the natural and supernatural order, reflecting a worldview focused on balance and interaction between diverse spiritual entities .