The feudal dynasties in ancient China advocate “giving the dead an elaborate funeral in order to show people’s mourning,” and the tombs of the emperors in ancient China embodied the political thought, moral idea and aesthetic taste at that time, and also reflected the economy, science and technology as well as craft. The tombs are the highest form and architectural example of China’s burial art. The Mausoleum of the Ming and Qing Emperor integrated tombs, palaces and gardens, and combined Feng Shui, architecture and aesthetics. Its patterns are well-preserved and reflect the original appearance of the mausoleum. In terms of the site selection and planning, the mausoleum made full use of traditional Chinese Feng Shui theory, strived to embody the world view of “harmony between humans and nature,” melted the spirit of humanity into nature, and created a high and immortal image. In the scale and quality of construction, it tried to reflect the splendor and exquisiteness in order to show the idea that the imperial authorities are the highest class and display the manner and dignity of the emperor. The mausoleums gradually became a symbol of imperial authority.

Lao Zi, founder of Taoism once said that everything in the world comes from the combination of Yin and Yang. As time goes on, and according to the explanation of the people, Yin and Yang gradually changed into “life” and “death.” The powerful former emperors built the mausoleum according to the two concepts and the idea to “serve the dead as you would serve the living,” and they copied all their possessions so they would have everything in the afterlife. This theory of the Mausoleum of the Ming and Qing Emperor left a valuable asset for later generations. The manner and mausoleums reflect the highest burial systems, the world view, life and death view, moral view and the social customs in feudal society, and they have absorbed the excellent achievements that traditional Chinese people had made in architecture. The Mausoleum of the Ming and Qing Emperor is an immortal carrier of the traditional culture, and has an important historical, artistic and scientific value. Furthermore, it is also the precious cultural heritage of the Chinese people and the entire human race.