Abstract:
Taiwan is the small country but well developed in Asia the continent. According to the census, 35% of the population adhered to Buddhism (Mahayana). Among the Buddhist rituals, sacrificing ancestors get the highest place. After burning of pyre, collect ash and store in the specific Building in the Temple. Relatives commemorate ancestors once a year on the date of New Year. Meals are cooked which are favourite of ancestors and offer to ash stored place in the temple. They pray and request to come and accept the food. Two equipment throw on the floor which is made in wood indicate whether spirit of relative comes or not. If the equipment shows the posture that spirit comes to accept food, people talk, laugh and, cry with sprit. Communication with spirit is really important because they feel that spirit of beloved one come and stay with them at meals offering time. When talking, laughing and crying, those activities show the aliveness. Burning of lotus flower is the one of efforts made by people to born a good birth for dead person. Three lotus burns put in to fire house which is situated near the ash stored building. As beliefs of Mahayana Buddhist in Taiwan, lotus symbol the pure and also Buddha was born on lotus, hens the dead person will born in the comfort life acquiring merit from burning lotus. Burning money made in paper is indicated that luxurious life for dead person. Taiwanese believe that burned money will collect by dead person and use them in next birth. This research has been conducted by using the data on field study
