Equally important is the fact that the Polynesians possessed a theological system in which the heavenly and earthly gods each have a link with cosmogonic principles and natural phenomena, over and above the simple function of each as the protector of a defined human activity. In earliest times the position of Zeus in the Polynesian pantheon was held by the god of the arts, among other things creator of the first woman, whom he made from clay. In more recent times, however, this central role has been assigned to the god of the sea and fishing, and in eastern Polynesia to the god of war. The position of the artist in Polynesia is significant in that the artist's work is no longer identified simply with domestic traditions, as in Micronesia and Melanesia: he is recognized as a professional and has a privileged place by right among the nobles.

      A closer look at the aesthetic production of this area shows it to be one in which the culture coincides almost perfectly with the ethnic group. The Cook and Austral (Tubai) Islands are particularly interesting, for in these areas the carving and sculpture ranges from an original and eloquent realism to a decided abstraction. This occurs in works and objects linked with religious cults and makes an elaborate progress through a variety of decorative modulations, from simple carving to full scale filigree work, embellished with brilliant glazes. Some of the anthropomorphic wooden sculptures are surrealist in appearance. Their facial and other physical features are indicated by minute human figures in relief twenty times smaller than the main figure and scattered over the surface of the body in the most absurd positions; some have even been found in the hollow interior of the statues.

      The Austral Islands may have been settled by Tahiti though little is known about them archaeologically. Austral Island temples are considerably different from the Tahitian structures, consisting merely of courts walled on three sides with upright carved slabs placed at intervals. Such an unusual plan may be the result of local elaboration from the basic Tahitian types, however. The principal islands of the Austral Group are: Tubai, Rurutu, Rimatara, and Raivavae. The island of Rapa Iti is usually regarded as belonging to the Austral Islands, but it lies well to the southeast of the main cluster. High elevations prevail in these islands. The artifactual material from this area is sparse; however, that which exists is accomplished in craftsmanship and notable in style. Raivavae is famous for large images and the finely decorated paddles traded to passing ships. Rurutu has a famous iconography, while Rapa Iti has its terraced hill forts. The material culture of the area relates principally to the Society Islands from where, it would appear, this group was settled.