Joss paper paper is traditionally made from coarse bamboo paper, which feels handmade with many variances and imperfections, although rice paper is also commonly used. Traditional joss is cut into individual squares or rectangles. Depending on the region, Joss paper may be decorated with seals, stamps, pieces of contrasting paper, engraved designs or other motifs. Different types of spirit money are given to distinct categories of spirits. The three main types of spirit money are cash (also known as copper), silver and gold. Cash monies are given to newly deceased spirits and spirits of the unknown. Gold spirit money (jin) is given
Joss paper burned. Spirit money is most commonly burned, but may also be offered by being held into the wind or placed into the deceased's coffin at funeral ceremonies. Depending on the type and status of the deity being worshiped, paper with metal foil or with ink seals of various sizes may be burned. Different regions of the world have different preferences for the type of Joss paper that is used. For instance, Hell Bank Notes are commonly found in regions where Cantonese populations dominate but are rarely seen or used in places such as Taiwan or Macau, which use "gold paper".