As the development of the idea of “hospice”, the concept of ”bereaved care” is also received more and more attention these days. Such as The Buddhism recitation for the dying are unofficial supporting groups and most of them are composed of volunteers who had “bereaved experience” before. This research is going to approach that when a person who doing the recitation practice for more than one time, how he or she builds their personal meaning about sadness and how they manage the loss. It is a study of investigation by using many semi-constructive questionnaires to interview eligible subjects, whose experience of the terminal care will be gathered into information for analysis and inspection by the method of Ground Theory. On the final we sum up a central concept of self-profit profits others as the key factor to form their experience of recitation for the dying, and it can be then explained by the followings. (1) “Self-profit profits others” includes the concepts of spiritual growth in sequence, that is from macroscopic life, faith and value, daily practice for virtue, self awareness and introspection and then to the final step of selftranscendence (2) With fully predestined relationship get together: includes factors in five aspects: roles, time, backgrounds, motivation and social supports that help to bring out spiritual practice. (3) The anxiety and attitude toward death can obstruct spiritual practice, and it can be associated with the feeling of come close to death and the first time experience of recitation for the dying.( 4)Grief accommodation and social education about life and death(that is mercy and intelligence) are considered the major ways the achieve the idea of “self-profit profits others”. Grief accommodation includes the concepts of the anticipatory grief, Accompany, transformation, death auspicious appearance, the dignified Buddhist ceremony; social education about life and death contains those such as misunderstanding about the recitation for dying, the popularization to do recitation before and after one’s death, and the inquiry of organs donation. When the central concept of “self-profit profits others” expands to the process and structure of recitation, it provides those future studies a reference about grief guidance in the practical environments.
