Pu-du ritual is one kind of high level traditional customs of Taoism which is to release the soul of the dead from hell. The meaning of the ritual is to leading spirits of the dead to paradise. Pu-du ritual is very common and popular in the south part of Taiwan, especially when Offering Ritual, Lidou Ritual, Chungyuan Festival or even when the day before burial there are many different style of performance was held in these dates. Due to the Pu-du ritual consists of the sing, traditional musical instruments and other instruments used in Buddhist or Taoist services. Musical plays a very significant role when the ritual is holding. This essay is according to the song which was sang by the Lingbao taoist from the south part of Taiwan to explore the relationship between ritual and music.