Polynesia is the triangle from Hawaii to Aotearoa to Rapa Nui, and its societies share an inheritance clear enough that a Tahitian and a Maori tradition can be compared line by line.
The gods recur under related names: Tangaroa or Kanaloa of the sea, Tane or Kane of forests and of the making of the first woman, Tu of war, Rongo or Lono of agriculture and peace. Genealogy is the organising form of the sacred: chants trace descent from the gods through named generations to the living, so that a person's rank, land rights and religious standing are one continuous claim rather than three separate ones. The Kumulipo, a Hawaiian chant of over two thousand lines, runs from the origin of the world to the birth of a chief in this form.
Two linked concepts govern practice. Mana is effective power, held by people, places and objects, increased or lost by what one does. Tapu is restriction, the marking off of what is charged and therefore dangerous or forbidden, and the English word taboo comes from it. A chief's head might be tapu, a fishing ground might be placed under tapu to allow it to recover, and breach carried consequences understood as automatic rather than punitive.
Ceremonial ground is open rather than roofed: the marae of the south and east, the heiau of Hawaii, walled or terraced enclosures rather than buildings.
Sources Polynesian ReligionE. S. Craighill Handy with Polynesian Mythology and Ancient Traditional History of the New Zealand RaceGeorge Grey