Bells are considered
luck items in Chinese traditions. Bells are rang 108 times to begin a grand
celebration. The digits are derived from the idea of 12 months, 24 solar terms and 72 hou (5 days a hou) on the
Chinese lunar calendar which means 108 worries will be removed from the people.
It can be compared in the 40 days mourning period of the family with a dead
family member which means that only after 40 days will the dead realize that he/she is dead. Only after 40 days will the dead be peacefully start its journey towards the next life meaning the astray spirits have been deducted every 40th of their deaths.