死亡乃是人生最大總體的失落，生者與亡者因依附關係斷裂，而造成失落與悲傷，生者由於失去生命中重要的他者，以致悲慟不已。然而，透過相關儀式的舉行，生者與亡者亦可經歷角色的轉換，而獲得慰藉。禮儀師作為喪禮顧問的助人角色，以其對喪葬儀式的熟稔操作與深層理解，在與往生者家屬的接觸過程中，可以藉由喪葬儀式所蘊涵的撫慰功能，以及整個喪葬的相關籌劃，對受創家屬的心理輔導與療癒略盡綿薄之力。
本文除前言與結語外，共分四個部分：一、面對死亡的失落與悲傷情境；二、殯葬儀式的療傷功能；三、禮儀師執行業務中的助人角色；四、禮儀師助人角色的服務倫理，進行深入探討。

Death is the most significant loss for human being, either for the dead and the family. The family of the dead may suffer bereavement and grief due to the breaking of attachment and physical relationship. Through the funeral ceremony, the dead and the family all feel the change of role. The directors of funeral ceremony and service do play the role of helper during the process. With their skillful experiences in chairing the ceremony and profound understanding of ceremony, they accompany the family to plan the ceremony they would like and offer their advice. This kind of interaction does provide a positive counseling effect and heal the grief. There are four parts in this essay. First, bereavement and grief; Second, healing of funeral ceremony; Third, assisting role of the funeral director; Four, the working ethics of the funeral director.