The etymological meaning of Dhukuti is ‘grain rotation turn-by-turn’ in a group among acquaintances in a participatory way to address the urgent needs of the poorest families. In the course of time, Dhukuti was also practised in the form of Dhukuti of animal, especially among Bhotia of Mustang. Initially, the origin of Dhukuti had connection with a barter system. However, detailed chronological evidence has to be explored. Nowadays, Dhukuti of money is being practised by Bhotias, Thakalis and Gurungs of Mustang followed by the other groups both in the mountains and hills of Nepal. It is being practised on the basis of common consensus, interests, mutual understanding and trust for resource sharing in an equitable way in the form of socio-cultural enterprises. Owing to the fact that, Dhukuti is an archetype of local method of development practice in Mustang. Nowadays, Dhukuti has become a method of handsome money collection that can be used to start business and address immediate needs of people. It is a means of instant earning and desirable saving for both rural and urban people. In the context of Nepal, Dhukuti has been popular among all segments of populations because it is an easy method compared to other modern methods. Likewise, it is formed for a few months or years and unanimously dissolved. Despite such value-laden performances, neither Dhukuti is institutionalized nor registered under the law of land. Even the Government of Nepal does not recognize officially the existence of Dhukuti. However, a large number of people are being engaged in it.