This study aims to identify the basic characteristics of `Ode to the Deceased Sister`. The study on `Ode to the Deceased Sister` has been largely conducted from the perspective of the cherishing the memory of a deceased person. The Ode, however, includes the aspect of asceticism as well. This paper also aims to change the traditional practice of study to some extent by adding an ascetic aspect to the nature of `Ode to the Deceased Sister`. To achieve such goal, this paper pays attention to the two items as follows. The first one is interpreting the difficult word “CHAHILYIGYEON(次?伊遣)”, and the second one is the nature of the ritual for the deceased. That is, “CHAHILYIGYEON” is interpreted as “isolate someone”, and the ritual for the deceased has the aspect not only of cherishing the memory of a deceased person but also of the meditative concentration. Based on this new interpretation, the meaning of the Ode can be explained in the following way. `Ode to the Deceased Sister` deals with the issue of death. That is, its topic is the sister on the verge of death, but it tells the transcendence of the pain from death. In this context, `Ode to the Deceased Sister` is a song of relief. But the relief is based on the participation in the death of the sister. Through this participation, the storyteller goes through the meditative concentration procedure and prays to obtain the enlightenment that transcends the boundary of life and death. The enlightenment transcending the boundary of life and death, however, can have a true meaning only when it leads to the paradoxical enlightenment that there is no subject, object and the action itself of enlightenment. This true enlightenment out of the so called enlightenment is referred to as returning the result of good actions to the empty enlightenment(菩提廻向). The relief of the sister can be truly realized via this enlightenment. In this context, the paradise resides at the return of one`s merit to enlightenment in stead of some other place. Therefore, we can call `Ode to the Deceased Sister` as a song of returning one`s merit to others.