Before Nara period (8th century), they believed that lives of human beings are eternal from same blood of parents and children, and that because these lives are being inherited generation after generation, they were not very conscious about mourning after one's death.
After Buddhism was introduced, it was believed that our ancestor's spirits would protect us as guardian spirits but they are not deified right after their death.
Today, a lot of etiquette books say that closing anniversaries of one's death is about after 17 times but this is not very certain. Essentially, they should close after 33rd or 50th anniversaries. After the first anniversary, there are the 3rd, 7th, 13th, 17th, 23rd, 27th, 33rd, 50th, and the 100th anniversary after one's death. (After the 3rd anniversary, you count with the year which he/she died.)
It is said that the spirits of the dead loose one's personality as time passes by. Then, they are called "gosenzo-sama" or "mitama-sama"(sort of like Mr./Ms.ancestor) , and are respected as a member of ancestor spirits.
Death could be interpreted as a new beginning. Death is something inevitable in life therefore we should not be too pessimistic. We think of death as a birth of new guardian spirit which protect our prosperity. We should reexamine the ancient ideas that their descendants whose spirit is handed down incessantly, of life and death in Japanese funerals or death anniversaries.
How To Burn Incense
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