The system of washing and shrouding a dead body is a series of procedures for encoffining in funeral rites, which are taken after death indentification by using CHOKWANG and praying for the resurrection of a dead body by calling a soul departed from the body. The washing and shrouding a dead body (hereinafter reffered to as "YEOMSEUP") is the broad concept which contains the procedures of washing, clothing and shrouding the body. The clothing includes washing, putting rices into the mouth. and then dressing while the shrouding includes first wrapping, second-wrapping and encoffining. The clothes for YEOMSEUP (all clothes and articles for funeral rites are designated) will be put in the coffin along with a dead body according to the YEOMSEUP procedures. Dasan, a SILHAK scholar in the late Yi Dynasty, pointed out some problems of the funeral rites observed in those days. At the same time, he found that the problems had arisen from the misinterpretation of the original descriptions in Chinese characters. and had tried to correct them. The books written by Dasan basically emphasized his ideology reshaping the whole procedures by trimming and removing meaningless formalities which are too much luxurious and wasteful and making them as a part of the original principles of the funeral rites. His Intents are clearly shown in his wrings on practical ettiquttes, such as SANGRYESAJON and SANGUIJEOLYO. In its attempt, this study aims at reformulating the DASAN\`s SANGRYESAJON in terms of YEOMSEUP methods. A lot of virtues of the Dasan, like WOOSU, SIMUI, DAEDAE, MO, SORYUMHYO and DAERYUMHYO could also be found accordingly. The merits and characteristic in funeral rites are an obedience in filial duty, the pursuit of frugality. and the efficiency of practical functions. It could be said that the resurvey of DASAN′s theory on YEOMSEUP procedures is a meaningful work today when the original meaning of funeral rites fades out. Furthermore, discussions of refined burial service and encouraging cremation designed to improve land use, which are widely spread among people, could weaken the basic philosophy of YEOMSEUP and more likely propagate the atmosphere of despising the dignity of human beings.