The purpose of this study is to reveal the meaning of debt at the funeral ceremony of rambu solo' in the life of the Toraja society. The implementation of traditions and culture through a rambu solo' funeral ceremony is requires a lot of energy and assets. Assets that are usually sacrificed in a funeral ceremony rambu solo' are buffalo and pigs. Buffalo and pigs are animals that have the highest value if compared to other animals in the Toraja community. The assets sacrificed at the rambu solo' funeral ceremony does not only belong to the family of the person being celebrated, but also comes from extended family and close relatives, which is in the form of assistance. Although this assistance can be considered as debt, but in Toraja society , this debt has its own meaning and is different from the meaning of debt known in accounting. This study uses a qualitative method with a phenomenological approach. The data was collected through interviews with 4 informants and at the same time direct observation was carried out in the funeral ceremony of rambu solo '. The results of the study found 3 (three) meanings of debt in the funeral ceremony of rambu solo ', namely : attention, togetherness and care