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Balinese folktale is rich in moral and religious values. Thus,promoting it to the youngergeneration is crucial to cultivate character education. This paper discusses the Balinese folktale, Men Sugih Teken Men Tiwas. It was a famous folktale in Bali. However, nowadays, only a few Balinese parents still tell this folktale to their children. Specifically, this paper discusses the moral and religious values in the folktale of Men Sugih and Men Tiwas. These values were seen from the concept of Hinduism, which is universal and can be applied by anyone. In other words, this study aims to investigate and bring to light the values found in that folktale. The scope discussed is only about the values contained in the folklore of Men Sugih Teken Men Tiwas This study followed a qualitative investigation method. The study data were gathered using documentation and note-taking techniques.Then, the collected data were examined using the hermeneutic and verstehen procedures. Inductive-deductive approaches were also used to portray the research findings descriptively. As a result, Men Sugih Teken Men Tiwas folktale embodies the spirit of Hindu religious principles in the sphere of ethics, especially the teachings of Subha Karma and Asubha Karma. The conclusion is that the teachings of Subha Karma, which are written and implied in the story, are TrikayaParisudha and Dasa Yama Brata. TrikayaParisudha includes kayika, wacika, and manacika. The Dasa Yama Brata includes anresangsya or arimbawa, ksama, satya, dama, ardjawa, priti, prasada, madurya, and mardawa. The figure who carries out the teachings of Subha Karma is Men Tiwas. It was these good qualities that caused Men Tiwas and his children to live happily ever after. The teachings of Asubha Karma that are expressed and implied in the story are lobha and matsarya. The figure who carries out Asubha Karma (lobha and matsarya) is Men Sugih. It was this greed and envy that caused Men Sugih to suffer in his life.
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