In a person’s lifetime, the process of birth, aging, illness, and death is an inevitable path. Illness (Suffering of sickness) is one of the eight sufferings in life, and especially the COVID-19 pandemic that has been spreading worldwide since 2018 and continuously mutating. Some families have lost their loved ones, causing chaos in society. Facing Taiwan’s folk customs and influenced by traditional thinking, many people still hope to uphold the existing cultural traditions. However, in the face of the rampant pandemic, it becomes impossible to making funeral arrangements in usual, resulting in spiritual issues for both the living and the deceased. This article aims to demonstrate and disseminate that how temples can embody compassion and the vows of Bodhisattva Ksitigarbha, allowing for the expression of human emotions and benefiting sentient beings. It enables the growth of wisdom and peace of mind for the living, while providing a peaceful resting place in Western Pure Land (Sukhāvatī) for the deceased, free from all obstacles. This integration of Avalokiteshvara’s compassionate heart and Ksitigarbha Bodhisattva’s vows allows the nectar of the Dharma to benefit both the living and the deceased, achieving mutual benefits in the realms of both the living and the dead. The article is divided into five sections, aside from the introduction and conclusion. The main sections include: “Temples and the Contemporary Pandemic” - explores the Bodhisattva functions of temples. Another section “The Compassion of Avalokiteshvara Bodhisattva” - examines how temples practice Avalokiteshvara Bodhisattva’s compassion through methods such as chanting sutras, reciting mantras, and promoting vegetarianism. The other section “The Vows of Ksitigarbha Bodhisattva” - looks at how Ksitigarbha Bodhisattva’s vows manifest in rituals such as farewell ceremonies and dedicating merits. According this research, the ravages of the pandemic, the disciples of the temple come together, cultivate their hearts, and make vows for enlightenment. The convenience of the temple opens the door for the collective practice of various virtuous deeds, such as chanting sutras and reciting mantras. This cultivates a mode where the disciples grow and help each other. The compassion, wisdom, vow power, and action power of the Dharma are utilized, enabling the disciples to overcome difficulties and calamities. Avalokiteshvara’s compassion is displayed, protecting everyone from the Three disasters and Eight incidental circumstances which make Dharma impossible. Aa a Ksitigarbha Bodhisattva’s vow of “not attaining Buddhahood until all hells are empty” allows the deceased to enter the temple and fulfill their life’s journey, while benefiting the virtuous relatives and others, who can practice with peace of mind and attain enlightenment together. It can be described as mutually beneficial for the living and the deceased.
