In the traditional Chinese custom, there are different etiquette to assist people through the rite of passages from birth, the grown-up and marriage. For the death, there are also the formalities of funeral ceremony to assist the dead, their families and society to accept the fact that the dead had already passed away. According to Taiwanese social custom, it used to process the remains placement and coffining, obituaries, memorial ceremony, and funeral procession for interment or cremation. The contents of ceremony processes vary with different religions. Buddhism is major religion in Taiwan. As a Buddhist, Buddhist funeral formalities are to implement the Buddhist doctrine. Thus the purpose of this research is to explore the correlation between Buddhist funeral ceremony and Buddhist perspectives of living and dying. Finally, showing the contents of Buddhist cremation ceremony provides alternative consideration for funeral ceremony. The research found that originally there is no funeral ceremony for Buddhism. The so-call Buddhist funeral ceremony majorly follows local customs and then has modification to match Buddhism teaches. For example, Buddhist funeral ceremony specially contains the chanting service and enlightenment to the dead in the terminal stage. Even last memorial ceremony, the Buddhist ceremony helps keeping mindfulness and brings the relief to people. In addition, Buddhist funeral ceremony modifies traditional funeral ceremony to avoid the annoyance of electronic amusing car and pretend wailing. Therefore it benefits on funeral expense saving and funeral conventions purifying.