Kertha Gosa in Klungkung is perhaps the most visited tourist at traction in the Klungkung area. For people who understand in the philosophy of universal truth, Kertha Gosa is not merely an interesting place to visit.

The special paintings of what are known as Kamasan motifs on the ceiling of Kertha Gosa function as a valley of awareness for human beings, because they illustrate the laws of cause and effect between life in this world and life in the hereafter.

It is estimated that Kertha Gosa was constructed during the reign of I Dewa Agung Jambe. The Canda Sangkala (the year of creation) confirms this. It is carved on the 'Pemedal agung' (the main door) of the complex. The Canda Sengkala consists of 'Saka Cakra Yuyu Paksi-paksi' respectively carved 1, 6, 2, 2, which means that the hall was built in year 1622 according to the Gregorian calendar.

The hall was built as a meeting place to discuss issues related to the security, prosperity, and fairness of Bali kingdoms in the past. Kertha Gosa was the meeting hall of the kings of Bali, who met every 'Purnamaning Kapat' day according to the Balinese calendar (an annual event).

The King of Klungkung was the most honored king in Bali at that time, who actively provided guidance and made important decisions about matters pertaining to government. Meanwhile, every 'Buda Kliwon" day (Wednesday Kliwon) according to the Balinese calendar, the King of Klungkung held a meeting with the 'Manca' (authorities of his kingdom in Klungkung).

Kertha Gosa was also used to host the 'Paruman Agung' (meeting) and other official programs, as well as being used on a daily basis by the Bagawanta (priests) to eat together (pemijan).

The function of Kertha Gosa changed a lot after the war of the Puputan Klungkung, on April 28, 1908, until the end of the Dutch occupation. Kertha Gosa was used as the traditional religious court and community members came there to have a fair decision on local disputes or to find answers to their religious problems.

Because of its function as a court center, Kertha Gosa's hall was equipped with a carved, golden table and six chairs. The arms of the King's seat were carved with lions. The King also acted as the Chief Judge. The three chairs with cow carvings on the arms were for the priests, who acted as a legal experts and advisors to the King while a case was being decided.

The two chairs with dragon carvings were for the 'kancas' 9 clerical officials). The 'Pesakitan' (the accused and the plaintiffs) sat on the floor with their legs crossed. Dutch officials often attended the court sessions and played important role in special cases.

The special character of Kertha Gosa is its ceiling, which is divided into seven. The seven divisions symbolize 'Sapta Petala' (the seven hierarchies of the human world) and have nine different sections. Visitors are always amazed to see the ceiling of kertha Gosa.

The first section of the ceiling, the lowest, depicts the Tantri Kandala tale. The story is like the '1001 Nights' stories, illustrating deceptions in the life of the community.

The second and third sections depict the 'Atma Presangka' story, with graphic pictures of the suffering spirits in Hell seen by Bima Sena who was traveling to Heaven to find the spirit of his mother and father.

The fourth section depicts Garuda Mencari Amerta, a life story of quoted from the Adiparwa tale, which describes how difficult it is to meet daily needs and receive the water of life (amerta) in this world. The fifth section consists of the 'Palelindon' (earthquake) story. According to Hindu belief, an earthquake is a meaningful sign for the local community, the people and the government.

The sixth, seventh, and eighth sections are the stories of the Spirits in the Heaven. If a person is of good conduct in this life, he will have a happy and peaceful life in the hereafter. The ninth section consists of the stories of Gods as the keepers of natural balance.

So, the seven divisions with nine sections of paintings on the ceiling of Kertha Gosa are the symbols of Sapta Petala. For Hindus, the number 9 is the highest number before moving to numbers ending with zero (windhu) or return to nothing.