In Laos , Buddhism is not just a religion, but it is a way of life, or rather a philosophy of how one “should” live. Most aspects of the Laotian culture are centered on Buddhist practices. B'houn is no exception to this inclination. Laotians mix a party atmosphere with the natural spiritual undertone of their culture to celebrate their New Year. These ceremonies symbolize complex relations in the Hmong animist belief system and also represent a social construction of remembering (Huang 2004, 34). Reincarnation is shown in many facets of the Laotian lifestyle. The New Year celebration reinforces this and the religious ideals of rebirth and cleansing, and the overall symbolic nature of the Laotian culture.

       The theme of new beginnings is inscribed in the Buddhist doctrine and philosophy of life. The New Year celebration is very essential to Laotian culture because it exemplifies the Buddhist belief in rebirth. According to Encarta World English Dictionary, reincarnation is a person or animal in whose body somebody's soul is born again after he, she, or it has died. In the Laotian culture, rebirth is the ultimate goal. B'houn celebrates this philosophy more completely then any other Buddhist celebration. B'houn does not focus on the past, but only on future prayers and blessings. This can be construed in the same way as a New Year's resolution. However, the large difference between a Western style New Year's resolution and the prayers and blessings of Laotians, is the constant religious force present in all Laotian celebrations.

       Cleansing to get ready for the approach of a new year is a very instrumental part of B'houn. The first ceremony to begin the New Year celebration is one that consists of washing away the bad news and bringing in the good news (Leepalao 2000). This ceremony consists of washing Buddha images with holy jasmine water. The act of washing civilians, monks, and Buddha's with holy water is one of the main practices of B'houn. This custom is done to reinforce the idea of reincarnation. Also, Lao families will spend days cleaning their houses for the upcoming New Year's celebration (Leepalao 2000). When tourist experience B'houn, they will often comment on the constant water attacks (Gilliland, 2001). This signifies the cleansing as well, but it takes a more secular approach. The cleansing allows for Laotians to wash away the bad deeds of the past year and reawaken for the New Year into a better person. The reawakening is a result of the numerous blessings and cleansing techniques used to put the past behind them.

         The Laotian New Year is filled with symbolism. One example of this is the use of holy water to cleanse away the past year. The actual time that the New Year takes place is also very symbolic to Laotian people. It represents a time of rest from harvest and work (Leepaolo, 2000). It is the end of the harvest season and a chance for people to start over in agriculture and in life. The New Year is also the prime time for young people to find their mates. This time of year is perfect for marriage because it signifies the beginning or birth of a new relationship. The symbolic nature of the Lao culture is expressed in many of the ceremonies that they practice.

         B'houn holds a strong religious value for Laotians and also displays their uniquely creative culture. Many aspects of the culture are reflected in the ceremonies demonstrated on the New Year. The underlying theme of reincarnation in Buddhism is seen through the ceremonies celebrating rebirth and cleansing, and the general symbolic nature of the Laotian culture. B'houn does not commemorate the past, but instead focuses on achieving the blessings that the future can bring.