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Pchum Ben Day is one of the most significant traditional festivals in Cambodia, typically held between September and October for a duration of 15 days. During this period, it is believed that the spirits of deceased relatives return to the human realm. Consequently, families visit temples to offer food, which monks then dedicate through chanting to pray for the peace and protection of their ancestors. "Offering sacrifices" symbolizes remembrance and gratitude toward ancestors, while almsgiving and dedication of merit convey compassion and blessings. People also prepare traditional sticky rice balls called "Ben" as offerings to ancestors and wandering spirits. In the context of Taiwanese culture, Pchum Ben combines the ancestral remembrance of the Qingming Festival with the universal compassion of the Ghost Festival, showcasing a profound cultural spirit that integrates filial piety with Buddhist faith.