In Bhutan, people believe that death is the route to rebirth or new life. To ensure that the deceased person gets a good rebirth a lot many rituals are performed at the time of funeral. On the 7th, 14th, 21st and 49th day, several rituals are performed and prayer flags erected in memory of the diseased family member.

Normally, the dead bodies are cremated, but some community in Southern Bhutan bury, while brokpas of eastern Bhutan prefer to chop off the dead body and feed the vultures. On every death anniversary of the deceased person, a lot of rituals are performed. Family members, relatives and people offer rice, alcohol and other items while attending such ceremonies.