After death, a corpse will start to decay and emit unpleasant odors due to gases released by bacterial decomposition. Burial prevents the living from having to see and smell the decomposing corpse, but it is not necessarily a public health requirement. Contrary to conventional wisdom, the WHO advises that only corpses carrying an infectious disease strictly require burial.

Human burial practices are the manifestation of the human desire to demonstrate "respect for the dead". Among the reasons for this are:

• Respect for the physical remains is considered necessary. If left lying on top of the ground, scavengers may eat the corpse, which is considered highly disrespectful to the deceased in many (but not all) cultures.
• Burial can be seen as an attempt to bring closure to the deceased's family and friends. By interring a body away from plain view, the pain of losing a loved one can be lessened.
• Many cultures believe in an afterlife. Burial is often believed to be a necessary step for an individual to reach the afterlife.
• Many religions prescribe a particular way to live, which includes customs relating to disposal of the dead.