In Buddhism, when an incense is burned, it is considered to drive off impurity and cleanse the mind; therefore, burning incense before the Buddha or a mortuary tablet and making offerings along with flowers and votive light is regarded as the fundamentals of memorial service for the dead (there is a saying 'koge wo tamukeru' (offer flowers and incense for Buddha)).
仏教では、香を焚くと不浄を払い心識を清浄にするとされ、仏前で香を焚き、花や灯明とともに仏前に供することを供養の基本としている（「香華を手向ける」という言葉がある）。