Those who have lived virtuous lives may be reborn into either the Realm of Bliss, the human realm or the Spirit World, while those who have acquired evil karma are reborn either as animals, as ghosts or as denizens of Hell.
除了人死不一定為鬼，「佛教也不相信經過『焚燒』之後，紙庫錫箔、紙紮物品便能夠供鬼魂受用。