In orthodox Buddhist groups in Taiwan, the life and rituals of Buddhists cannot be separated from musical practice. For devout Buddhists, whatever related to their daily life has much to do with musical practice. In their daily life, even when performing tasks, they have to chant Fohao (the name of Buddha), mantras, or sutras, either aloud or in a low voice. These actions are meaningful only when combined with musical practice. As to rituals, when not musicalized (recited or chanted), they are considered ineffective. From this fact, we know what important roles “musical practice” play in Buddhist rituals. In Buddhist rituals, “musical practice” is omnipresent. However, to a monk, “musical practice” isn’t pure art. It lacks systematic terminology, and it absolutely cannot be defined as “Music” from the western point-of-view. The purpose of this study is to understand: 1. what “musical practice” stands for in the assembly of monks; 2. why “musical practice” is omnipresent in Buddhist rituals; 3. besides needs for social etiquette and certain religious functions, what role “musical practice” plays in Buddhist rituals; 4. and how “musical practice” is regarded, practiced, and interpreted in Buddhist rituals. The purpose of this study is to explore Buddhists’ music concepts and the application of these concepts to Buddhist rituals, and I will observe the musical training process of Buddhist monks, analyze and interpret examples of Buddhist ritual music at various levels so that conclusions to Buddhists’ concepts about sound and music can be reached. The material collected is mainly from the observation and collection of verbal and audio records over the past 10 more years. As to the selection of examples for analysis, I choose the “Shui-lu’ rituals, which has affluent musical elements and symbolic meanings, as our study target. And, I will discuss the roles “music practice “ play in Buddhist rituals through cross analysis of the relationships between music and he ritual’s time, space, participants, and objects used; then, I’ll adopt perspectives from Tambiah’s performative theory to further explore the roles of “musical practice”.