Buddhism in Burma (also known as Myanmar) is predominantly of the Theravada tradition, practised by 89% of the country's population It is the most religious Buddhist country in terms of the proportion of monks in the population and proportion of income spent on religion. Adherents are most likely found among the dominant ethnic Bamar (or Burmans), Shan, Rakhine (Arakanese), Mon, Karen, and Chinese who are well integrated into Burmese society. Monks, collectively known as the Sangha, are venerated members of Burmese society. Among many ethnic groups in Myanmar, including the Bamar and Shan, Theravada Buddhism is practiced in conjunction with nat worship, which involves the placation of spirits who can intercede in worldly affairs.

With regard to the Daily Routines as Buddhists in Myanmar, there are two most popular practices: merit-making and vipassana (Insight Meditation). The weizza path is the least popular (an esoteric form somewhat linked to Buddhist aspiration that involves the occult). Merit-making is the most common path undertaken by Burmese Buddhists. This path involves the observance of the Five Precepts and accumulation of good merit through charity and good deeds (dana) in order to obtain a favorable rebirth. The vipassana path, which has gained ground since the early 1900s, is a form of insight meditation believed to lead to enlightenment. The weizza path, is an esoteric system of occult practices (such as recitation of spells, samatha meditation, and alchemy) and believed to lead to life as a weizza (also spelt weikza), a semi-immortal and supernatural being who awaits the appearance of the future Buddha, Maitreya (Arimeitaya). This last one is frowned upon by many practicing Buddhists and almost all Monks in Myanmar nowadays.

Burma ⁱ/ˈbɜrmə/ BUR-mə, also known as Myanmar ⁱ/ˌmjɑːnˈmɑr/ MYAHN--MAR, is a country in South Asia and Southeast Asia. It is bordered by India, Bangladesh, China, Laos and Thailand. One-third of Burma's total perimeter of 1,930 kilometres (1,200 mi) forms an uninterrupted coastline along the Bay of Bengal and the Andaman Sea. At 676,578 km² (261,227 sq mi), it is the 40th largest country in the world and the second largest country in Southeast Asia. Burma is also the 24th most populous country in the world with over 60.28 million people.

Burma is home to some of the early civilizations of Southeast Asia including the Pyu and the Mon. In the 9th century, the Burmans of the Kingdom of Nanzhao, entered the upper Irrawaddy valley and, following the establishment of the Pagan Empire in the 1050s, the Burmese language and culture slowly became dominant in the country. During this period, Theravada Buddhism gradually became the predominant religion of the country. The Pagan Empire fell due to the Mongol invasions (1277–1301), and several warring states emerged. In the second half of the 16th century, the country was reunified by the Taungoo Dynasty which for a brief period was the largest empire in the history of Southeast Asia. The early 19th century Konbaung Dynasty ruled over an area that included modern Burma as well as Manipur and Assam. The country was colonized by Britain following three Anglo-Burmese Wars (1824–1885).

Saya Gyi U Ba Khin (Burmese: ဘခင်, pronounced: [ba̰ kʰɪ̀ɴ]; 6 March 1899 – 19 January 1971) was the first Accountant General of the Union of Burma. He is principally known as a leading twentieth century authority on Vipassana meditation.

Ba Khin was born in Yangon during the British colonial rule. In March 1917, he passed the final high school examination, winning a gold medal as well as a college scholarship. Family pressures forced him to discontinue his formal education to start earning money. His first job was with a Burmese newspaper called The Sun, but after some time he began working as an accounts clerk in the office of the Accountant General of Burma. In 1926 he passed the Accounts Service examination, given by the provincial government of India. In 1937, when Burma was separated from India, he was appointed the first Special Office Superintendent.

In that same year, in January 1937, Ba Khin met a student of Saya Thet Gyi (who now has a separate lineage of monk-teachers in Norway). Thet Gyi was a wealthy farmer and disciple of the renowned master Ledi Sayadaw, who taught him anapana-sati, a form of meditation taught by the Buddha. When Ba Khin tried it, he experienced good concentration, which impressed him so much that he resolved to complete a full course in Vipassana meditation that Thet Gyi offered at a center he had established for that purpose. Accordingly, Ba Khin applied for a ten-day leave of absence and set out for Thet Gyi's teaching center. Ba Khin progressed well during this first ten-day course, and continued his practise during frequent visits to his teacher's center and meetings with Thet Gyi whenever he came to Rangoon.