The core belief of ancestor veneration is that there is a continued existence after death. It is thought that the soul of a deceased person is made up of yin and yang components called hun and po. The yin component, po (é„), is associated with the grave, and the yang component, hun (é‚), is associated with ancestral tablets . According to this belief, at death the components split into three different souls; the po goes with the body to the grave, one to judgment, and the hun resides in an ancestral tablet. The hun and po are not immortal and need to be nourished; it is the offerings that feed them. Eventually both the hun and po go to the underworld, although the hun goes to heaven first. Unlike in western usages of the term, underworld has no negative connotation.
The state of ancestor veneration in modern day China is reported to be declining in areas that were more heavily affected by the hostility towards religion under the Communist regime. However, in rural areas of China, as well as Taiwan, ancestor worship and its practices can still be commonly found.
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