英文摘要:Life and death rites are a part of Life-and-Death Studies. Religion plays a role of life. Taoism is a nation religion. It concerns about life and death. From religion social function perspective, it has both diffused and institutional characters. The reasons of Taoism becomes a systematic religion are because Taoism concludes canon, classics, rutes, and organization. Taiwanese The reason of Taoist group followed Chinese immigrates to come to Taiwan. It is because people need Life and death rites. The thesis focus on the Taoist group in Sih-koung Tsuoh Ta- Liao Hsiang, Kaohsiung County. From two hundred years ago, the Sih-koung Tsuoh Taoist group located in settlement of Ta- Liao Hsiang, Kaohsiung County. They service as Taoism life and death rites. When local people died, the Taoism will have Wuu-Yeh Ba-Do rites. The rites become very widespread religion rites. In general, people no more know the meaning , the structure of rites. The famous Taiwanese Life-and-Death Studies prefacer Wei-Shun Fu said that: from Thanatology point of view to study religion can view people actual relieve. The thesis attempt to present and analyze the rites process and steps. The thesis tried to manifest the meaning of Taoism ba-do rites. Trying to find the structure of rites. The thesis aims to: (1)Providing the Taoism ba-do rites reference (2)Recording the rites, being a historical testimony (3)Researching the secreted behaviours, symbolss of Taoism group. The researcher tried to keep the rites. And keep the strange phenomena away from funeral. Give died people a dignity.