Joss paper, also known as incense papers, are papercrafts or sheets of paper made into burnt offerings common in Chinese ancestral worship. Worship of deities in Chinese folk religion also uses a similar type of joss paper. Joss paper, as well as other papier-mâché items, are also burned or buried in various Asian funerals, "to ensure that the spirit of the deceased has sufficient means in the afterlife." In Taiwan alone, the annual revenue that temples received from burning joss paper was US$400 million as of 2014.

Chinese ancestor veneration, also called Chinese ancestor worship, is an aspect of the Chinese traditional religion which revolves around the ritual celebration of the deified ancestors and tutelary deities of people with the same surname organised into lineage societies in ancestral shrines. Ancestors, their ghosts, or spirits, and gods are considered part of "this world". They are neither supernatural nor transcendent in the sense of being beyond nature. The ancestors are humans who have become godly beings, beings who keep their individual identities. For this reason, Chinese religion is founded on veneration of ancestors. Ancestors are believed to be a means of connection to the supreme power of Tian as they are considered embodiments or reproducers of the creative order of Heaven. It is a major aspect of Han Chinese religion, but the custom has also spread to ethnic minority groups.