Assisted Mindfulness in Buddhism can provide a serene and peaceful care for the dead as it is one of the distinguishing features of the care for the dead. This study is base on three parts, the Early Buddhism, Chinese Buddhism and the new developing Buddhism of Assisted Mindfulness, in discussing the formation and development of Assisted Mindfulness for the dead. The first part of the study is to discuss the origin of the Assisted Mindfulness for the dead and the ways to connect with the mindfulness thought from the Agama Sutra. The first chapter is about literature review, the second chapter is to talk about the early Indian thought related to Assisted Mindfulness for the dead and also introduce different ways of Assisted Mindfulness for the dead in the era of the Early Buddhism. Then we discuss about Assisted Mindfulness of Buddha in the three types of Assisted Mindfulness which appear in Ekottara Agama Sutra. It was later divided into one independent course, and it is the beginning of Assisted Mindfulness of Buddha in Mahayana and Assisted Mindfulness for the dead. The second part of the study is to illustrate the thought of the Assisted Mindfulness for the dead from the Mahayana sutras, and introduce its Assisted Mindfulness mode when the sutras of the Mahayana passed to China through the western area of China. These thoughts passed to China and Chinese monks started to practice and develop these thoughts since then. The Chinese monks gradually added some elements of Assisted Mindfulness for the dead; therefore, it began to develop as Chinese Buddhism Assisted Mindfulness for the dead until now. The third chapter introducing the mode of Assisted Mindfulness for the dead under the Mahayana sutras and talk about the combination of the Assisted Mindfulness mode for the dead from the western area of China. There are also three elements of Assisted Mindfulness for the dead which indicated, the hours of Assisted Mindfulness for the dead, the taboos, and the transition of the signs of rebirth. The mode of the Assisted Mindfulness for the dead had formed in the western area of China, and the Master Jexiang from Qing Dynasty (Jingtujixinlu), who added the taboo that we cannot touch the body of the dead, who also quoted the King Ashida has turned to be a body of a snake when he died and also the evidence of “Dingsheng Yanshengtian ”, suggested to judge the rebirth with the testimony of the four-praise, had built up a solid foundation of Assisted Mindfulness for the dead until current time. The mode of Master Jexing’s Assisted Mindfulness has been recommended by the Master Yingguang and Master Hongyi and gradually popular in the current years. From the Early Buddhism using different sutras to be the mode of the Assisted Mindfulness, through a long term transition, it has been set the final mode of the Assisted Mindfulness. But not long after setting up the mode of Assisted Mindfulness, it appeared some new medical concepts, like the donation of the organs and the bodies, and the new concept of the Assisted Mindfulness provided by Tzuchi compassion Relief Foundation. Both of them conflict with the taboo of th