INTRODUCTION 1. BACKGROUND AND SIGNIFICANCE OF THE PROBLEM Life and death are a pair of each other. Having a birth will have a death that comes along with as a shadow. Nobody can escape from death as it is a couple of life not only in human being's life but also other kinds of living thing's lives. Birth and death are a normal phenomenon in every life. Everyone has an experience about both and at least has his own birth or has ever seen the death of others. Even though, human beings know that one day they will die but a few people understand the meaning of the death and spend their lives in a wholesome way and attain the happiness in their lives before the arrival of the death. All religions occur to solve the problems of life. It can be known from the founders of the religions' teachings. All their sermons totally mention about the way of life such as how to avoid bad things? How to do good things? How can human beings stay and treat each other? What are good things that should be done and what are bad things that should not be done? And what one has to do before the arrival of the death? All religions teach and solve these questions. But a small number of people can deeply comprehend the whole teachings. Mostly, people slowly understand and realize about their own lives and deaths even, it is the simple thing, they do not consider it and neglect it. They are careless in their own lives and deaths. Buddhism is a religion that existed to solve the problems of human beings which can be seen from the reason of the ordination of Buddha. He,