贛東北龍虎山乃道教正一派祖庭。贛西北地方儀式傳統因地理上鄰近而受其影響是可以預計的。民國時期龍虎山天師府銷售經籙是以手推車推到贛西北的九江，再船運到上海、蘇州一帶。北宋普庵禪師祖庭慈化寺位處贛西，所以贛西北地方儀式傳統同時又受普庵的儀式傳統影響。本文正是比較研究在贛西北地方所見兩個分別屬道教和佛教的儀式傳統，即正一與普庵各自所流傳的度亡儀式。研究的目的在嘗試提出一個大膽但有待進一步驗證的假說：度亡儀式在宋以後不論是佛教或道教儀式，已形成一個共同的儀式框架。套用人類學家華琛一個舊的說法，即中國的喪禮體現了中國文化的統一性。華琛的研究並沒有包括儀式專家所做的儀式，本文則以儀式專家所做的度亡儀式作研究物件。假說提出還有待更多的田野案例作進一步的驗證 The headquarters of the Orthodox Unity School of Taoism in northeast Jiangxi borders northwest Jiangxi. It is predictable that the ritual tradition in northwest Jiangxi would be under the influence of the Orthodox Unity School. In fact, we learn from fieldwork that the Taoist registers issued by the Orthodox Unity School in Mt. Longhu was delivered by trolleys to Jiujiang in northwest Jiangxi and then shipped to Shanghai and Suzhou. Ritual tradition in northwest Jiangxi was, again, influenced by another ritual tradition that traced to the renowned Chan monk Pu’an (1115-1169) of Cihua in northwest Jiangxi. In this essay, we compare two ritual traditions in northwest Jiangxi. One claims to be affiliated with the Orthodox Unity School of Taoism and the other to the Pu'an tradition of Buddhism. We will concentrate our discussion on the funeral ritual of the two ritual traditions. The aim of our study is to submit a hypothesis that funeral ritual of both the Buddhist and Taoist ritual specialists in Chinese local society share a ritual framework. This hypothesis builds upon the study by James Watson who claims that there is a common ritual framework for funeral ritual across China. Watson did not study in detail the funeral ritual performed by ritual specialists in China. Our hypothesis calls for more case studies to test its accuracy as we have mainly used two cases from Jiangxi to construct our hypothesis.