How Tibetans Bury their Deaths
For Tibetans, the sky burial serves both a both practical and spiritual functions. Often, the ground is frozen, making it difficult to dig graves, making sky burials an appealing alternative. Also, some of the central values in Tibetan culture revolve around being humble, generous, and honoring nature. Sky burials allow the physical bodies of Tibetans to be returned to the earth in a way that generously provides a meal for the vultures and very minimally disturbs the earth.
Because of their belief in reincarnation, death is seen as more of a transition as opposed to an ending. They believe the soul moves on from the body at the very instant of death, leaving very little room for attachment to the physical body after death. In fact, in order for the soul of the person to have an easy transition into their next life, the Tibetans believe there should be no trace left of the physical body after death, providing another advantage of this practice.
Recommendation: Sky Burial is private ceremony and it is best not to visit and by law it is illegal for tourists to visit active sky burial sites.