This paper provides a scholarly investigation into the concept of life and death as presented in the Avatamsaka Sutra's "Purity of Practice" (Jingxing Pin) and its intersection with contemporary life-and-death studies. By critically examining the evolution of this academic discipline, with particular focus on the contributions of Wei-Hsun Fu and Ze-Cheng Niu to its localization within Taiwan, the study illuminates how modern life-and-death studies contribute to a more nuanced understanding of Buddhist life-and-death wisdom. Through a detailed analysis of the Jingxing Pin, the research underscores the centrality of "vows" and "precepts" in both spiritual cultivation and the management of death anxiety. The paper argues that the life-and-death philosophy articulated in the Jingxing Pin offers valuable insights when integrated with contemporary theories in life-and-death studies, thereby presenting a distinctive approach to confronting the existential challenges posed by death.