The practise of ancestor worship is relatively straightforward. Nearly every house, office, and business in Viet Nam has a small altar used to commune with ancestors. Incense sticks are burned frequently. Offerings are often fruit, sweets, and gifts. The latter items arc such as votive papers, such as motorbikes, cars, houses, etc. After worshipping, people burn the paper gifts called votive papers so that the spirits of the gifts can ascend to heaven for the ancestors to use.

In the past, the income from a plot of land was used to maintain the altar and arrange the rituals, but this tradition has now faded away. However, the custom that the eldest son will arrange the ceremonial and inherit the family house upon the death of his parents is still generally observed.

Another traditional clement is placing wooden tablets on the altar for each of the ancestors over recent generations. It is less rigorously observed today, and photographs often replace tablets. Some pagodas house commemorative tablets for ancestors on behalf of regular worshippers.