Sky burial is a ritual that has great religious meaning. Tibetans are encouraged to witness this ritual, to confront death openly and to feel the impermanence of life. They believe that the corpse is nothing more than an empty vessel. The spirit, or the soul, of the deceased has exited the body to be reincarnated into another circle of life. The corpse is offered to the vultures.
It is believed that the vultures are Dakinis. Dakinis are the Tibetan equivalent of angels. In Tibetan, Dakini means “sky dancer”. Dakinis will take the soul into the heavens, which is understood to be a windy place where souls await reincarnation into their next lives.
(Source: tomatesasesinos, via becoming-vverevvolf)