In Hindu Dharma teachings, Bhuta Kala represents strength (Bhu) of the universe and time (Kala) is not measurable and irrefutable.
In the embodiment of the statue in question, Bhuta Kala described as large and intimidating figure, usually in the form of Rakshasa.
Apart form of Rakshasa, Ogoh-ogoh are often depicted in the form of creatures that live in Mayapada, Heaven and Naraka, such as: dragon, elephant, eagle, Widyadari, even the gods. In its development, there are made to resemble famous people, such as world leaders, artists or religious figures and even criminals. Related to this, there is also the smell of political or racial intolerance, although this actually deviate from the basic principles of Ogoh-ogoh. Ogoh-ogoh example depicting a terrorist.
In its main function, Ogoh-ogoh as a representation of Bhuta Kala, made before the Nyepi Day and rollicking paraded around the village at dusk Pangrupukan, a day before the Nyepi Day.
According to the scholars and practitioners of Hindu Dharma, this process will force the human keinsyafan symbolizes the universe and time that is most fierce. The power includes power Bhuana Agung (universe) and Bhuana Alit (human beings). In view Tattwa (philosophy), this power can deliver sentient beings, especially human beings and the whole world to happiness or destruction. All this depends on the noble intentions of man, as God's most noble creatures in the care of herself and the rest of the world.