Most of the people practice the art of offering to God to be blessed. The art of offering varies from culture to culture. Karbis represents one of the well-known tribes of Assam state in India and they are mostly agriculturists and slash and burn is still the main mode of agriculture, among those living in the hills. They belief in animistic form of religion in which rituals and ancestor worship form an integral part and make their offering through performing rituals and sacrificing the animals. The Karbis have the custom to offer newly produced rice crop to the deity and the Ancestor Spirit before consuming them and they believe it as a taboo to consume the crops before the offering is done. The present papers envisages on how the newly produced rice is being offered and how it is associated with the belief of the Karbis
