To provide a statue of Buddha which looks dignified, noble, solid and weighty, is placed beside the remains in a coffin, emits a noble and calming fragrance and is burnt together with the remains upon cremation without causing any harm to the ashes.

The statue of Buddha for grave goods is placed beside the remains in the coffin and is burnt together with the remains upon cremation. The statue is made from sandalwood and can be that of Kannon Budhissatva or Jizo Budhissatva. The size of the statue can be such that it can be held with the clasped hands of the remains.