Kabayan is one of the Municipality of Benguet Province in the Cordillera Mountain Ranges of northern Luzon. The municipality is recognized as a center of Ibaloi Culture. The Ibaloi, the dominant ethno-linguistic group, of Kabayan have a long traditional practice of mummifying their dead. Mummification began prior to the Spanish colonization. Individuals from the higher societal stratum of the Ibaloi of Kabayan used to be mummified through a long ritual process over a long period of time. The process of mummification using salt and herbs and set under fire may take up to two years. When the body is finally rid of body fluids, the mummy is placed inside a pinewood coffin and laid to rest in a man-made cave or in niche dug-out from solid rock. During the Spanish period, Christianity spread and took a foothold in the mountains of Benguet and the practice of mummification and cave burial was abandoned. The remains are then placed in wooden coffins and interred in man-made burial niches in rocks or rock shelters and/or natural caves.
Strategically located in the mountain slopes of the municipality of Kabayan, more than 200 man-made burial caves have been identified and 15 of which contain preserved human mummies.