Within the context of its vision, the HDSB is guided by the principles and practices of Sanatan Hindu Dharma. It is in harmony with the Buddhist philosophy and forms the essence of spiritual heritage of Bhutan. It promotes peaceful co-existence and harmony with the Buddha Dharma and respects the principles and objectives of Religious Organizations Act, 2007.

“Sanatan Dharma” is a Sanskrit word meaning “Eternal Teachings/Tradition/Religion.” Sanatan Dharma is the recognition of the spiritual essence of life and its infinite religious expressions. The eternal tradition is also about many common universal principles and practices that make up the spiritual/religious lifestyle of the Hindus. These principles help them to uncover the divinity that flows through all things and are revered by the Hindus all over the world including Bhutan. The terms Sanatan Dharma, Sanatan Hindu Dharma and Hinduism are interchangeable with an identical meaning.