Joss paper is
traditionally made from coarse bamboo paper, although rice paper is
also commonly used. Traditional joss is cut into individual squares or
rectangles. Each square of paper has either a thin piece of square foil
glued to its centre or it may be endorsed with a red ink seal from a
traditional Chinese seal. The color of
the paper is white, white colour representing mourning, the square foil
normally has a golden or silver metal shade and hence representing
wealth or money, leading to the name ghost or spirit money. Another
appearance form of joss paper is "gold paper", shaped like ingots or towers.
When
burning the joss paper, the sheets are treated as real money: they are
not casually tossed into the fire, but instead placed respectfully in a
loose bundle. Alternatively in some customs, each joss paper sheet may
be folded in a specific way before being tossed into the fire. This
practice is an extension of the belief that burning real money brings
bad luck.
The
joss paper is folded in half, or folded into a shape of a gold ingot
before being burned in an earthenware pot or a specially built chimney.
Joss paper burning is usually the last performed act in Chinese deity or
ancestor worship ceremonies and at funerals it is the last ceremony
before the deceased is lowered into the ground.
In Taoist rituals, the practice of burning joss paper to deities or ancestors is acceptable.