This paper explores the implementation of depth of field effects through ray tracing with multiple samples. We focus on simulating the imaging process of the human eye, giving more consideration to the factors influencing the depth of field effect. Building upon ray tracing shading computations, we have employed a multi-sampling technique for rendering. This approach complements spatial information in the two-dimensional image, providing accurate depth of field effects. Moreover, as this process closely resembles the way the human eye naturally captures images, it results in a more immersive visual experience. Additionally, based on the advantageous features of parallel computing in distributed ray tracing, we explore an implementation scheme for parallel computing acceleration with multiple buffers. As the number of sampling points increases, rendering quality improves significantly, accompanied by substantial acceleration. Finally, we discuss the limitations of our method and potential directions for improvement, as well as future application scenarios in the fields of computer graphics and mixed reality.