In the Taoist funeral, there is a ritual called “Pong Shuie.” It means to scoop up some water with your hand. During the time of the mourning, family members need to prepare a clean towel and basin with water in it for Pong Shuei. The ritual is in belief that the soul of the dead is still around and lives like us, and needs to wash their face after they wake up and before they go to bed.
The towel will first lay on the basin flatly. As the incense burns, the towel will slowly fall down and touch the surface of the water. When the towel becomes damped, it means that the soul has finished washing their face. Then the family member will remove the Pong Shuei.