Achintya is equivalent to the metaphysical concept of Brahman of Indian Hinduism and is the Supreme God in traditional wayang (shadow puppet) theatre.

[1][5] Achintya corresponds to a rather recent trend towards monism in Bali, according to which there is one supreme deity, and that all other gods are only manifestations of him.

[9](p 26) The introduction of the Padmasana as an altar to the Supreme God, was the result of a 16th-century Hindu reformation movement, led by Dang Hyang Nirartha, the priest of the Gelgel King Batu Renggong (also Waturenggong), at the time when Islam was spreading from the west through Java.

[10] When an infant is 210 days old according to the Pawukon calendar in Bali, the Otonan ceremony is first held in order to give thanks to Achintya.

[11] To comply with regulations, Balinese Hindus have felt the need to reinforce the monotheistic component of the faith, thus the more emphasised role of Achintya.