Catholicism's philosophy of life and death is similar to Christianity's. It believes that life comes from God, and at the moment of death, one surrenders life to the Heavenly Father for final judgment. The human soul contains the seeds of eternal life, which will naturally sprout and be reborn (hence the Catholic burial tradition in the past, though cremation is now permitted). Regarding rituals, a key characteristic of Catholicism is its integration of local customs, adapting them to varying local norms. For example, in Taiwan, Catholics can hold incense and offer sacrifices to their ancestors, and there are also concepts like "hundred-day" and "year-end" rites. Consequently, Catholic funeral procedures are slightly more complex than those of Christians, and the role of clergy is more crucial.