The belief system of Palo is working in Palo Munanso or money with a hierarchy of spirits called Mpungos, Kimpungulo, Nkita and Nkisi. These spirits are the primary elements of nature found in the trees, water, etc.. These spirits are another way of naming the forces of nature as also performed in the practice of Santeria, which is why many of these spirits was intrinsically tied to the Orishas of Santeria.

Achieving temporal earthly and spiritual purposes is channeled through the power of these spirits, which reside primarily in the practice of Palo. This is achieved through sacrifices, offerings and practice of magic with the fundamental tool of worship is the Nganga or garment.

The Nganga is an iron pot set that contains various elements and resides in the Beginner's Guide. These elements are used to achieve communion with spirits. These elements are the mountain sticks, bones, lands of different places, sacred herbs, etc.. Many believe that these elements are of the dark or evil, but in fact are common shamanistic practices in ancient civilizations.

The spirits of Palo relate to the practice of spiritism, or the average unit by which the initiated can perform divination and perform work to achieve various purposes.