The cremation ceremony is carried out when people die especially for the Hindu Balinese with great preparations some days before. It could be done directly after people died or by burying the death body first at the cemetery ground. When the family has enough preparation or financial, so the body is taken back and cremated it's bone. The cremation ceremony commonly spends much money. The main purpose of cremation ceremony is to return the five elements of human nature. Those five elements are fire, water, earth, wind, and ether. In Balinese is known as "Panca Maha Buta". Followed by a certain ceremony and offerings, these five elements, except the element of water will return back to their nature respectively. The element of water will be returned by taking the ash and throw it to the sea or river flows to the sea. Higher priest at cemetery yard leads the ceremony.