There is a focus on death, especially on the secondary treatment of the dead. This is most prevalent in the southern third of Borneo and is only of scattered practice in the rest of the island. In cosmologies the dead play an important part. The agricultural cycle has associated major calendrical rituals, particularly with the Iban whose rituals are concerned with the soul of the rice in rituals held at each stage of its cultivation. Rituals are performed by priests, shamans, and augurs, though there is great variation in their roles.
Women play an important part.
Priestesses of the Dusun in north Borneo conduct all the major rituals. Psychopomps guide the deceased to the land of the dead. There are special ritual languages. Priests and priestesses recite long chants in these languages about mythical events. These chants have a complex structure of parallel phraseology.