Among Buddhists, death is regarded as one of the occasions of major religious significance, both for the deceased and for the survivors. For the deceased, it marks the moment when the transition begins to a new mode of existence within the round of rebirths (see Bhavacakra). When death occurs, all the karmic forces that the dead person accumulated during the course of their lifetime become activated and determine the next rebirth. For the living, death is a powerful reminder of the Buddha's teaching on impermanence; it also provides an opportunity to assist the deceased person as they transition to a new existence. There are several academic reviews of this subject. In Buddhism, death marks the transition from this life to the next for the deceased.
Theravada traditions
For the non-Arhat, death is a time of transitioning to another rebirth; thus, the living participate in acts that transfer merit to the departed, either providing for a more auspicious rebirth or for the relief of suffering in the departed's new existence. For the living, ceremonies marking another's death are a reminder of life's impermanence, a fundamental aspect of the Buddha's teaching. Death rites are generally the only life cycle ritual that Theravāda Buddhist monks get involved in and are therefore of great importance.
A distinctive ritual unique to funeral rites is the offering of cloth to monks. This is known as paṃsukūla in Pali, which means "forsaken robe". This symbolises the discarded rags and body shrouds that monks used for their robes during the time of the Buddha.
Customs in Myanmar
Customs in Sri Lanka
Offering of cloth on behalf of the dead (mataka-vastra-puja): Before a cremation or a burial (depends on the will of the dead person or his/her relatives), at the deceased's home or cemetery, the funeral's presiding monastics are offered a white cloth to be subsequently stitched into monastic robes. During this ceremony, the following verse which was, according to the Mahaparinibbana Sutta, spoken by god Sakka after the passing away of the Buddha, is recited:
In addition, as relatives pour water from a vessel to an overflowing cup to symbolize the giving of merit to the deceased, the following verses are recited:
Preaching for the benefit of the dead (mataka-bana): Within a week after the funeral (usually on the third day after), a monastic returns to the deceased's home to provide an appropriate hour-long sermon for surviving relatives and neighbors. The sermon is usually held on the sixth day after the death; family, friends and neighbours are often treated to a meal afterwards. Offering in the name of the dead (mataka-dana): Made three months after the funeral and then annually afterwards, the deceased's survivors hold an almsgiving on their behalf.
Mahayana traditions
In China, numerous instructive and merit-transferring ceremonies are held during the forty-nine days between death and rebirth. It is widely held that, without embarking on the path of spiritual cultivation and attaining the Four Higher Realms, the soul of the deceased will be transmigrated within the Six Realms of Existence. Helping the deceased to ascend to a higher realm (Chaodu, 超渡) becomes an important issue for family members or friends of the deceased within the forty-nine days of their passing. People often resort to methods such as chanting or recitation of Buddhist scriptures to help the deceased.
For most Chinese funerals, if a Buddhist ceremony is chosen, the practice of recitation of the Amitabha Sutra and the name of Amitabha is an important part of death rites. Many other scriptures or a combination of classic Buddhist scriptures, such as the Great Compassion Mantra, the Heart Sutra, the Amitabha Pure Land Rebirth Mantra and Sapta Atitabuddha Karasaniya Dharani (or Qi Fo Mie Zui Zhen Yan 七佛滅罪真言), are also commonly used. Along with cultural practices, such as the burning of joss paper (which is discouraged by most practicing Buddhists), practitioners are often cremated.
Exposure of the Corpse
"Exposure of the Corpse" (Lushizang, 露屍葬) is the practice of placing the body of the deceased in an open area instead of using coffins or sarcophagi. In the Indian tradition, the practice of exposing the corpse included putting the body in the forest or sinking it underwater. Originating from India, medieval Chinese monks also practiced exposing the corpse in the woods but so far no textual evidence supports the practice of water burial. In addition, cave burial (Shishi yiku 石室瘞窟) was also a type of Lushizang in medieval China.