Within the Bon tradition, sky burial and related funerary rites are understood as a profound spiritual process rather than a mere method of disposing of a corpse. Once consciousness has departed, the body is regarded as an empty support, a temporary vessel whose value now lies in how it can serve the wider web of life and the unseen realms. Offering the body to vultures is interpreted as a final, radical act of generosity and compassion, transforming death into an opportunity to benefit other beings. This enactment of non‑attachment vividly underscores the impermanence of physical form and serves as a contemplative reminder of the transient nature of existence.

These rites also express a cosmological vision in which humans, elements, deities, and spirits are deeply interwoven. Returning the body to the natural world—whether through exposure to the sky, cremation, or other forms of disposal—is seen as a way of allowing the elements of the body to rejoin the larger elemental order. Ritual specialists employ prayers, mantras, offerings, and divination to choose the appropriate method and timing, and to harmonize the process with local gods and land spirits so that no disruptive forces arise from the death. In this way, funerary practice becomes a means of maintaining balance between the human community and the wider spiritual and natural environment.

Equally central is the guidance of consciousness after death. Bon teachings and ritual texts, including instructions for the intermediate state, are recited to orient the deceased, helping the stream of consciousness avoid confusion and move toward a favorable rebirth or liberation. Practices such as directing consciousness at the time of death, ritual feeding of spirits, and protection ceremonies all serve to safeguard the deceased and ensure safe passage through subtle realms. At the same time, these rites purify residual attachments, protect the living from harmful influences, and ritually reweave the social and spiritual fabric of the community, linking the dead, the living, and the presiding deities in an ongoing relationship.