The custom of erecting wooden poles on the tombs in the Tubo Period recorded in Chinese historical books such as the Book of Tang can also be found in the ancient Tibetan scrolls in Dunhuang,so it can be seen that this custom is indeed an important part of Tubo's funeral rituals.To clarify the symbolic significance of the custom is not only of great significance to the study of the funeral culture in the Tubo period,but also of great val-ue to the analysis of the religious form in the Tubo period.Only by placing this custom in the religious form and cultural context of the Tubo period can we give a more reasonable explanation of it.The ancient Tibetan scroll P.T.1134 in Dunhuang provides a key clue for the origin of the custom.The spatial structure of the tombs recorded in it is like"the eight-sided tombs were built in the heaven and the four-sided tombs were built on the earth".The four poles represent the eaves of a chamber.This kind of tomb structure design is closely related to the con-cept of transcendental soul and the 13-layer cosmology in the Bon's aDur ritual,which can be described as some kind of metaphor or explicit form of the view of soul and universe in the Bon religion.