Heritage is something valuable and unique, handed down from our accentors to us and our future generation. It is something we should preserve. The documentation of heritage using a virtual reality technology gives user options to explore and experience the heritage virtually. To imply the realistic elements into the virtual heritage reconstruction, the main pillars in the reconstruction of virtual heritage application playing a vital role to make sure the objective of the application is achieved. The pillars or elements are also known as theory. The objective of this research is to indicate the main element or pillar in the reconstruction of a virtual heritage application. The study will be based on the research of the virtual heritage application that has been done before by other researcher. This research also will include the comparison of the suggested elements from many points of view such as academics, developers and researcher?s observation through online application. The results are aimed to give an insight of what is the main element or pillar that can be implemented in the reconstruction process and the proposed elements can be a theory for a virtual heritage application.