It is based on the idea that all values are relative and that there are no absolute standards that are valid in all cultural settings. For example, Muslims approve polygyny which is taboo among many Hindu groups. Khasi communities in northeast India are matrilineal whereas the Naga are patrilineal. Many South Indian communities prefer marriage with a cross-cousin, whereas in eastern India a cross cousin is equated with a sister. Muslim prefer marriage even with a parallel cousin. These practices are acceptable in terms of values in the context of their occurrence. In other words, the east Indian practice of equating a cross cousin with the sister does not hold good to judge the South Indian practice. Thus, a specific practice is related to a specific culture. This is what we mean by cultural relativism.

Chart of cross cousins.

A is B,' husband

C is D,' husband

B is C,' sister

E and F are A and B,' children.

G and H are C is and D's children

E and F are cross cousins of G and H 

One of the most fruitful discussions of cultural relativism is in the area of values and morals. We tend to be much more defensive about our moral behaviour than about other aspects of our culture because it is so strongly ingrained in us from early childhood. Our morals and values are also based on the cultural and physical environment in which we grow up and cannot be separated from it. In the context of cultural relativism: "Judgements are based on experience, and experience is interpreted by each individual in terms of his own enculturation. This holds true for all phases of culture Evaluations are relative to the cultural background out of which they arise".