Mahima Dharma is attributed to the spiritual figure known as Mahima Gosain, also referred to as Mahima Swami or Mahima Goswami. Within the devotional memory of the tradition, he stands as the originating teacher whose life and teachings crystallized this monotheistic reform current in Odisha. The convergence of these names in the sources reflects both reverence and the fluidity of oral remembrance, yet they consistently point to a single founding personality at the heart of the movement.

Regarding its historical emergence, Mahima Dharma took shape in Odisha during the mid-19th century. The movement’s rise is associated particularly with the period around the 1860s, when its presence became more clearly visible in the religious landscape of the region. This temporal setting places Mahima Dharma within a broader era of social and religious rethinking, yet its distinctiveness lies in the way it articulated a monotheistic vision through the figure of Mahima Gosain and the community that gathered around his message.