The final life cycle ceremony is the Bali cremation (Pengabenan, ngaben or palebonan). When touring around the island you are likely to see this ceremony.
We have witnessed it several times and were even able to see one of the biggest in decades: the royal cremation in Ubud 2008. If you are not fully aware about the reasons of the cremations that take place in Bali you can be quite surprised.
The Balinese consider these final Bali Festivals as one of the most joyous in their life. When the deceased is cremated his/her soul is released and is able to continue the journey to heaven followed by reincarnation.
So instead of sadness, the whole Bali ceremony is a somewhat happy and loud spectacle in which the body of the deceased is carried in a colorful tower to the temple of death.
To make sure that the soul of the deceased will not find its way back home, the tower is turned many times in order to create confusion.
I'm always surprised that the tower is still upright after being turned many times by dozens of carriers. The priest, who is standing near the top of the tower next to the body is remarkably always standing on both feet as well.
Once at the temple the body is placed in a sarcophagus which is often in the form of a bull. The priest sets the sarcophagus on fire to purify the deceased.

One final ceremony will take place 12 days after the cremation. However it can take a bit longer for this ceremony to take place since it's very expensive.
During this final Bali ceremony the remaining ashes which have been placed in white and yellow cloth are transported on a beautiful construction to the sea.
If the sea is too far, then the ashes will be taken to a river which will guide the ashes to the sea.
The Balinese people believe that the soul will return back as a reincarnation of a new family member, such as the first baby born after this final ritual.
And from this point the Bali festivals which are part of every Balinese life start again from the very beginning...
Source : http://www.bali-travel-life.com/bali-festivals.html#Balinese_Life-Cycle_Ceremonie_-
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