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Ngaben is classified as a pitra yadnya ceremony which is a sincere sacrifice directed to the ancestors as an effort to help the atman journey towards the creator, Brahman. In Lontar Yama Tattwa, the philosophy of Ngaben is a process to accelerate the return of the elements of Panca Maha Bhuta (Pertiwi: earth Apah: water, Teja: fire, Bayu: air, Akasa: ether) to their origin. For the people who are still alive, Ngaben and also Nyekah are the good philosophies for always trying to make good karma in life, so our report or Karma Wasana can lead us to Moksatham Jagadhita Ya Ca Ithi Dharma or free from reincarnation/samsara. This also shows us that in Hinduism the ultimate goal of life is not about getting heaven but how to be one with Brahman or God. 

Ngaben ceremony should be carried out according to the family financial situation, whether to choose a simple, medium or main level of ceremony (nistha, madhya, uttama). Prenawa is the implementation of the simple yadnya, Sekah Kaskara and Panah in Gerombong is the implementation of the middle yadnya, while Sawa Preteka is the implementation of the main pitra yadnya. 

The first procession of Sawa Preteka ceremony is Nyiraman / Mresihin.   Mresihin can be done three days or a day before ngaben ceremony. Then Ngaskara which aims to purify sanghyang atma can also be done in three days or a day before Ngaben. After this Ngaskara ceremony Sanghyang Atma changed the name from preta to pitera. At the Ngaben day, after the Narpana and Pemuspayan/prayer at the family house, according to the schedule, usually after 12 noon then the corpse, and all equipment will be carried to the graveyard using a special place called pengosongan, wadah, Padma ngelayang or padma.After the procession in the graveyard led by the Priest is finished, then the last prosession is to throw away the remains of bones or ashes which is called Nyanyut or Ngasti. Nganyut can be done in a river or in the sea.