Abstract
Theravada Buddhism has long been regarded as the ethnic religion of the Khmer community in the southern Vietnam. Its profound influence permeates their spiritual life, encompassing various aspects such as morality, customs and traditions, nurturing, and religious beliefs, and so on. Spiritual values have been arised and instilled each and every individual and community, and become an integral part of their daily lives, fulfilling the ever-increasing spiritual needs of the Khmer community in southern Vietnam. In fact, the ethical foundation of Theravada Buddhism consists in the precepts taught by the Buddha, guiding individuals towards virtuous conduct and away from wrongdoings. The foundation promotes goods of humanity as well, leading to tranquility and happiness for all beings. The Buddhist ethics are in intrinsic relationship with the ways of lives of the Khmer people, shaping their ideals, behaviors, and social interactions. In essence, Theravada Buddhist ethics form the core of Khmer ethics.
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