One firm belief among the Tibetan is the reincarnation, or life cycles, which was derived from the Buddhist concept of Bardo during the post-mortem.
There are many religious ceremonies with the theme of birth and death that are conducted on occasions. Many of the rituals date back to the ancient times, though the forms have kept changing over time.

Birth Ceremony of Pangsai
During the Birth Ceremony of Pangsai, relatives of one family come together, celebrating the birth of the baby. A senior lama is invited to name the baby. People usually present gifts to the new-born infant and its parents. Gifts may include food, clothing, and white Hada scarves. A pancake feast is often hosted to all the visitors.
Sky Burial
Tibetans believe in the sky burial, which people think will take the spirits safely to the heaven. The sky burial is regarded holy and not for the public watch. It is known that before the sky burial, the body should be kept in a special house for several days with lamas around who perform sutra chants which are meant to alleviate the punishments for sins committed while a person is alive. The body is wrapped in a white cloth. A red jar is also prepared which contains tsampa dough mixed with blood and other foods. The jar is decorated with a white hada and hung at the door of the house. The friends of the deceased bring wine one day before the burial and mourn the dead.
On the day of the funeral, a body-cutter arrives to carry the body up to the high burial ground, followed by the friends of the dead and a lama. On arriving at the burial ground, the body-cutter rips open the body and the waiting vultures begin to devour it. After the routine, the skeleton is abandoned at the burial site.
Tibetans believe that these vulture hold the power to bring the spirit to the heaven. If the they do not touch the body, or if they have just devoured only a part, it is believed that the person has committed serious sins and is doomed to be a tenure in one of the hells. If the vultures have eaten up almost the whole body, the soul will continue, and turn into a better rebirth.

