Panchamakara or Panchatattva, also known as the Five Ms, is the Tantric term for the five substances used in a Tantric practice. These are madya (alcohol), māṃsa (meat), matsya (fish), mudrā (grain), and maithuna (sexual intercourse). Taboo-breaking elements are only practiced literally by "left-hand path" tantrics (vāmācārin-s), whereas "right-hand path" tantrics (dakṣiṇācārin-s) do not follow these.
In Kalyug, the practice of Panchamakar has been said to be the best, it is also called Kaul Marg, in the Vedic tradition, just as arguments are given by Vedas, Upanishads, Puranas, similarly in Tantra, we give the basis of the practice of Panchamakar to the book Mahanirvana Tantra Can (Mahanirvan Tantra). In the Vamachara tradition, adherents engage in literal consumption and use of the Five Ms, often in the context of ritual feasts (ganachakra), along with other ritual elements such as incense, music, and costumes. This approach represents a more overt embrace of these elements to attain spiritual transformation. In contrast, Dakṣiṇācāra practitioners interpret the Five Ms symbolically and metaphorically, emphasizing their spiritual significance and using them as symbols for meditation and inner transformation. This interpretation encourages practitioners to transcend their worldly desires gradually and embrace subtle Tantric practices.
