Priests who serve Arkay oppose necromancy, believing the undead disturb the natural cycle of life and death. Arkay (sometimes Ark'ay) is associated with the cycles of life and death, with his most important role centering around burial and funeral rites. Others claim he is the son of the first god, Akataosh.

There are some legends that suggest the god Arkay began his life as a mortal being who transcended to godhood at the behest of Mara. Legends say Akatosh was the first god to form during creation, and seeing him emerge prompted other spirits to follow his lead. Elven lore suggests that Akatosh is the same as their god, Auri-El, and most Bosmer and Altmer elves claim to be direct descendants of the god. Alongside fellow gods Lorkhan and Mara, the Dragon God of Time is found throughout most major pantheons in Tamriel. The primary god in the pantheon is Akatosh, the Dragon God of Time.