Ma'at represents the ethical and moral principle that every Egyptian citizen was expected to follow throughout their daily lives. They were expected to act with honor and truth in manners that involve family, the community, the nation, the environment, and the gods.

Ma'at as a principle was formed to meet the complex needs of the emergent Egyptian state that embraced diverse peoples with conflicting interests. The development of such rules sought to avert chaos and it became the basis of Egyptian law. From an early period the King would describe himself as the "Lord of Ma'at" who decreed with his mouth the Ma'at he conceived in his heart.

The significance of Ma'at developed to the point that it embraced all aspects of existence, including the basic equilibrium of the universe, the relationship between constituent parts, the cycle of the seasons, heavenly movements, religious observations and fair dealings, honesty and truthfulness in social interactions.