In Tibetan Buddhist belief, rebirth is central to the entire structure of existence. Death is the bridge between lives. It's the end of one life, but at the same time it's also the necessary prelude to rebirth in a new life, which will also eventually end in death - and so on, across a vast expanse of time, the cycle ending only when enlightenment is attained. Nor is it inevitable that a person will be reborn in human form: there are six realms of existence, and one's next life may be as a god or titan, an animal, a hungry ghost, or an inhabitant of the terrible hell realms. For a Tibetan Buddhist, death changes - or at least can change - everything, and it is because of this huge potential that death is by far the most significant life-cycle event. The importance of rebirth is a major influence on how Tibetan Buddhists approach dying and death and how they conduct the funerary rituals for a deceased loved one. There are many regional variations in the performance of these rites: this article will focus on certain common themes running through them.
The moment of death itself is an opportunity to attain enlightenment. It is believed that as the dying person finally relinquishes this life, he will for a moment see a clear white light. If the person is able to recognize this light - that it reveals the true nature of reality - he will immediately become enlightened and escape from the round of samsaric rebirths. The hope that this will occur for the dying loved one influences the activities of the living from the moment it's understood that death is inevitable. Every effort is made to ensure that the dying person is peaceful and undisturbed. The person is surrounded with reminders of any religious teachings he may have received and is gently urged to settle his earthly affairs so he won't be distracted from focusing on the Buddha's teachings as they move into the bardo (intermediate, or transition) state between death and their next life.