The aim of this research is to comprehend the Mapuche funeral rite of descanso (rest) from an ontological and ritual perspective. Based on ethnographic materials obtained between the 2010 and 2015 from four Mapuche communities in the Panguipulli county (Los Rios Region, Chile), an analysis is developed concerning the eminent role played by the ancestors (alwe) and the procedural features of the mortuary experience in the Mapuche world. Considering the exhortative discourse (amulpullun) and the sacrifice of a bird (kare kare) performed in the rite, it is argued that by means of its realization an "ontological change" takes place in the pullu (spirit) of the deceased. In respect of the material aspects associated to the rite -equally named as descanso (repose) and whose ultimate precedent is a tree-, and then attending to the relationships between human beings, and between humans and non humans that arise, the dwelling characteristic of the pullu is contemplated on its return to the group as an ancestor.