Lin Ku-fang, director of the Graduate School of Art at Fokuang University, says that the current reforms place too much emphasis on the perspective of the living: "There's a real problem with reforms of this type, which is that they turn funerals into a non-religious commercial activity."
對於這一波改革風潮，佛光大學藝術學研究所所長林谷芳便指出，今天的殯葬改革太站在生者的角度考量，「這樣的改革會有很大問題，將使喪禮成為一種去宗教化的商業行為。」