The Mahima Dharma (full name Satya Mahima Alekha Dharma or Satya Sanatan Mahima Dharma, "the true path of indescribable grace") is a Hindu sect primarily prevalent in Orissa and nearby states. It's a strict monotheistic sect, unlike traditional Smarta Hinduism, in which families might worship an array of deities but with one particular Ishta-Deva.

The founder of Mahima Dharma was the one and only Mahima Swami or Mahima Gosain. For many years Mahima Gosain was in deep meditation in the caves at Himalaya. From there Swami travelled many to regions and at last appeared in Puri (Orissa) in 1826 as Dhulia Gosain. By that time Swami settled on the dusty road of Puri. People used to ask him queries on their well being and, surprisingly, it all happened to true. During those days once Swami was invited to Puri Mukti Mandap and confirms Brahma is Nirguna and Sunya.

From Puri Swami moved to hill caves of Khandagiri, Dhauligiri, Nilagiri etc. near Bhubaneswar (capital of Orissa state). During those days Swami lived on water alone for 12 years and people used to call him Nirahari Gosain. In 1838 Swami moved to Kapilash hill of Dhenkanal district of Orissa and spent 21 days in atma yoga samadhi (unification of human mind) with Balkal of kumbhi tree (bark of careya arborea) leaving cloth on a huge round stone. The great seven-hooded snake spread its hood covering His head. The nearby area of the forest was illuminated by the luster of the body of Swami. On the 21st day a tribal, Sadananda of nearby Deogram village, discovered and witnessed the magnificent atma yoga samadhi of Swami and served fruits for 12 years during the stay of Swami at Kapilas hill. Swami was known was Phalahari Gosain on those days. Next Swami spent 12 years with cow milk alone rendered as service by the ruler of Dhenkanal: those days King Bhagirathi Bhramarbar Bahadur. Both king and queen had the luck and opportunity to witness Swami on top of Kapilas hill and served milk on new earthen pots.