Dharma Drum Mountain (DDM) is a Buddhist groups that has caught the attention of the public in the last three decades. Master Sheng-Yen, its founder, infused original Buddhism, Mahayana Buddhism and modernized preaching. By using the Buddhist central thinking of “Protecting the Spiritual Environment” and with the vision of “uplifting the character of humanity and building a pure land on Earth” as basis, the Master matured a pure land through realization of the Threefold Education, i.e. Extensive Academic Education, Extensive Public Buddhist Education and Extensive Social Care Education. The Dharma Drum Mountain End-of-Life Caring Group has grown with DDM’s community. It can be observed that the Group has grasped the vision of “Protecting the Spiritual Environment” during each phase. Although “death” is a major matter in life and often unbearable, the pain of the living can only be relieved through spiritual comfort of religion. The cognition and treatment of “Love the Parting” in death is most common in Buddhism. Most people still bear the traditional thoughts of “spirit cleansing” and “grand burial represents filial piety” when it comes to funeral affairs. However, life is ever-changing and death is uncontrollable as it is a normal phenomenon. Furthermore, a grand burial after death does not express as much filial piety as “generous care but a thrifty funeral”. Therefore, the DDM End-of-Life Caring Group provide services without vulgarity, mundanity and exaggeration. Education and caring are combined throughout the entire service, regardless of the number of subjects. It is hoped that cognition can be converted, even behavior and attitude be changed, through the interactions in the care giving process to advance from affecting individuals to influencing families and social masses. Moreover, it is expected that true caring can be expressed by way of opportune education. The function of end-of-life care is not only to help the deceased and their family, but it can also strengthen the helper’s bodhi mind to achieve compassionate vows beneficial to both him and others. Discussions on relevant issues have increased the support for application of end-of-life care and highlighted the essential significance of Buddhadharma behind these issues. In the services of end-of-life care, a helper may seem to be giving but he is actually the greatest beneficiary. The services are operated always from the angle of altruism during rituals, regardless of the number of recipients. It is particularly important, under situations with different rules, to understand what people really need. Dharma Drum Mountain is a Guanyi monastery of which lay followers hold the vow of “compassion”. Conflicts and contradictions may occur between individuals or matters during the process of care giving services, and one may generate the thought of withdrawal and feel “exhausted”. At times like this, one should follow Avalokitesvara and perceive that all Five Skandhas are empty to be free from influence of differences between self and others as well as between right an