佛教和台灣眾多信徒關係最為密切的，便是諸多的佛教儀軌共修法會了。信徒可以藉由參加種種的儀式，一方面可以從中增進自我的修行體驗，另一方面亦可藉此儀式祈福禳災，和替亡者超薦拔度。施食儀式可以說是最能彰顯佛教慈悲精神的儀式，並且亦是可以表現出佛教神祕主義的色彩。施食法的儀軌，主要是通過主法的金剛上師，經由身結手印，口誦真言，意持觀想，以達到身、口、意三密相應，即身變化為本尊，進而能為鬼道眾生，變現甘露法食。講經說法，便能使鬼道眾生超生佛國淨土。佛教相信透過蒙山施食法會，可以使參加法會的信眾了解到，餓鬼道眾生，由於前世所造的諸多惡業，而受苦受難，由於業力使然，無法進食。因此基於大乘佛教的救度精神，透過施食儀軌所施的甘露法食，解除煩惱的飢渴。進而能得到佛法的救濟，得到智慧，解除苦惱，增長慈悲。在佛教中的施食儀式有很多儀軌，本文則以蒙山施食進說明。本文的內容有三即：（一）了解蒙山施食的成立因緣和其演變經過。（二）探討蒙山施食的儀式過程以了解佛教中的儀式神秘主義。（三）由大蒙山施食法會看儀式的教化功用。

The Buddhists devotees in Taiwan has the closest ties and afflications with Buddhism, with many Buddhist practises, gatherings and Dharma assemblies. Buddhist devotees participate in various rituals, on one hand improve one’s own devotion to experience Buddhism and on the other hand, requesting for the averting of misfortunes, asking for good blessings and the spiritual enlightenment of the passed on souls through such religious rituals. ”Shi Shi” Food bestowal ritual is one the rituals which can fully express the Buddhist spirit of Loving Compassion and also the colourful mysterious veils of Buddhism as well. The method of food bestowal is placed on the focus of the ritual host known as Jin Gang Shang Shi, with him peforming the rituals using the hand signs known as ”mudras”, recitation of secretive power words known as ”mantras” and the visualization using concentrative mind power and it is using the simultaneous combination of these three factors of the body, speech & mind, the ritual host transform himself into the divine master of the ritual known as ”Yidam” to salvage sentient beings in the realms of hungry ghosts known as ”pretas”, transforming the nectar dew as food for them, preaching the Buddhist teachings to them and thus salvaging them into the realm of Buddha's Pureland.Buddhism believes that through the Dharma assembly of the ”Meng Shan” food bestowal method, it will enable Buddhist devotess to comprehend the cause of lower realms beings of the hungry ghosts are caused by their negative deeds of their previous existences and thus leading them to go through such states of unfullfillment of food. It is because of the teachings & spirit of the Greater vehicle commonly known as ”Mahayana Buddhism”, thorugh such rituals and methods of bestowling sweet nectar dew as the spiritual form of food and consolation, it will enable these beings in the lower realms to gain fullfillment and be free from thirst & hunger, thus recieving the salvation of Enlightenment from the Buddha's teachings, obtaining wisdom, dissolving sufferings and growing loving compassion.There are many rituals and methods associated with food bestowal salvation in Buddhism, this article aims to focus on three points.1. To understand the arising cause & process change of ”Meng Shan” food bestowal. 2. To discuss and enhance understanding of Buddhism through mysterious elements of ”Meng Shan” rituals methods. 3. Using the Grand ”Meng Shan” Dharma Assemnbly to understand it's preaching effects to the masses.