This study examines the problem regarding the nature of the Maehyang-bi or the memorial inscriptions of the incense burial rites. Thus the purpose of this paper is twofold: first, to provide a reliable deciphering of the Maehyang-bi inscriptions, and second, to show that the Maehyang-bi are quite inseparable from the Buddhist monks religious activities.BR According to the previous theory. the Maehyang-bi were made to commemorate the incense burial activities which were carried out by coastal rural communities. More recently, these inscriptions started to attract attention and were used to study of the structure and transformation of rural communities. In this study, however, I argue against this particular theory.BR By studying Maehyang-bi inscriptions, I have increasingly felt the need to distinguish the case of incense burials (埋香) accompanied by a memorial inscription from the case of burials without a memorial inscription. If we examine the contents of the inscriptions, attention to detail, the difference between the two cases mentioned above is almost obvious.BR We can detect from the inscriptions that the activities of incense burial without any memorial inscriptions took place in daily life among the coastal people. Therefore. it is clear that the Maehyang-bi inscriptions could not have been made to commemorate those daily activities.BR At the end of the Samcheonpo Maehyang-bi inscription, we can see the monks phrase: “The head of monks Shin-Gwan, the desire has attained.” Thus the inscriptions should be regarded as religious monuments which were made to commemorate the performance of the monks religious activities and his attainment of cherished religious desire.BR Furthermore these inscriptions are almost silent concerning the matter of rural communities. Hence, Maehyang-bi are not the source of information about communities, but about the religious associative activities that were considered joint activities organized for a common purpose. The activities consisted of a monk being followed by people: the monk would address people and encourage them to practice Buddhist rites. including incense burials, and people would respond to him en th usiastically.BR We can thus understand the difference between the two cases: the simple act of incense burial in daily life, and the associative one in the Buddhist rite. This fact, I think, cannot be ignored since it was confirmed by the primary source. Unlike other testimonies found in several documents. the Maehyang-bi inscriptions are a direct, first-hand source. not filtered through Confucian eyes or cultural schemes. BR Precisely why religious associative activities became popular during the period from late Koryo to early Choson is still an unresolved issue. The most likely cause was the increased population who were set free from the yoke of communities, and this gave rise to a flourishing of associative activities.