This concept is set out clearly in the Li-chi (Book of Rites). At death, so people believe, the soul is not annihilated but simply migrates to another world. The living may communicate with souls of the deceased and pray to them for good fortune.
禮記郊特牲篇說，人一旦死亡便「魂氣歸於天，形魄歸於地」，而人們相信靈魂不滅，死後不過是「移民」另一個世界，活人可與亡靈溝通，並祈求賜福。