This study is based on the existence of the competition among families in Toraja to take over their families’ bodies. These practices seem to be illogical by taking into account the consequences of the implementation of costly funeral ceremony or aluk rambu solo’ in Torajanese society. Therefore, the purpose of this study is to reveal the motives and values that underlie these practices. By using a qualitative research approach and choosing Lembang Tondon Langi' in North Toraja Regency as the locus of research, it could be concluded that the practice of competing to take over the bodies are love, mebala kollong (a kind of affectation/lip service), egoism and economic motives. The profound motives behind those practices are some values such as religious, kinship, fellowship, longko' or siri', and pragmatism-materialistic values. These findings indicate that the motives and values that underlie the existence of these practices are partially sincere and in accordance with the (Christian) religious values, but some are contradictory.