To best understand the food laws that pertain to Bhutan, one should read the foundations from which those laws are derived from. A brief introduction follows:

Zhabdrung Ngawang Namgyal promulgated the first set of Bhutanese laws and codification of these laws was completed in 1652 during the reign of the first temporal ruler, Deb Umzed Tenzin Drugyel. The Code was based closely on Buddhist principles and addressed the violation of both temporal and spiritual laws. These laws contain specific reference to the ten pious acts, known as Lhachoe Gyewa Chu and the sixteen virtuous acts of social piety, referred to as the Michoe Tsangma Chudrug.

In all societies, the law gives form and direction to the social world. It represents the solemn will of the legislature for the common good. Pelgoen Phagpa Lhuedrup, a famous Buddhist philosopher, wrote, "As the earth is to living and non-living entities, law is to human beings."

In the Bhutanese legal system, the spiritual laws are said to resemble a silken knot (dargye duephue). The silken knot is light and loose at first but gradually tightens with the accumulation of negative deeds. Similarly, secular laws are compared to a golden yoke (sergyi nyashing) that grows heavier and heavier with the degree of the crimes committed.

The Zhabdrung's Code serves as the foundation of the contemporary Bhutanese legal system. Although the Code was amended several times over the centuries, it continues to uphold the principles of Buddhism and natural justice set out by Zhabdrung. As the Bhutanese legal system has evolved over time, it has continued to reflect the culture and lifestyle of the Bhutanese people, whilst ensuring that the stream of justice remains clear and pure.