This festival honors newborns that are believed to be reincarnations of past ancestors that are reborn over and over again. The Yoruba have a number of beliefs about children.  For example in the Shango cult, twins are viewed as the gifts of Shango to a mother, and that is where the association between this deity and twins is derived.

There are many different layers to the costume. The first layer being the undersack which is worn close to the skin. This layer is made of indigo and white stripcloth, and over that layer a number of lappets are placed. It is the layers of lappets that are adorned with sequins, amulets, and bright clothes of various patterns.

Only men perform wearing the Egungun costume.  The layered cloth costume of multi-colored and textured fabrics conceals the identity of the egungun dancer.   It is through the costume that the dancer becomes the spirit of the ancestor, and it is through the actual dance that the performer seeks to honor the ancestral spirit. As he becomes filled with the spirit of the ancestors, the dancer begins to thrash around, utilizing the cloth flaps and beaded veil to enhance his movement. The dancer's performance is rated as to how well he incorporates the cloth flaps into the dance, and how fast he can move them from different directions.