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The Kapala bowl (also known as Thöpa or Inner Offering Skull Cup) is a significant ritual object in Vajrayana Tibetan Buddhism, deeply embedded in religious symbolism and unique cultural heritage.

The Kapala bowl is made from a human skull—typically that of a highly accomplished lama—and is often adorned with gold, silver, copper, crystal, and other precious materials. As one of the essential ritual implements in Vajrayana practices, it plays a central role in the "Highest Yoga Tantra" empowerment ceremonies. The Kapala symbolizes the realization of emptiness and the transcendence of ego. During the initiation rituals, the bowl is filled with sacred wine or blessed water, which is then poured over the heads of practitioners and sometimes offered for them to drink, signifying purification and the bestowal of wisdom.

The skull used must come from a lama who voluntarily donated it before death. Strict religious procedures ensure the authenticity and sanctity of the Kapala. Skulls from non-consenting individuals or from those without significant spiritual attainment are prohibited for use. The crafting process itself must also adhere to stringent ritual protocols.

Ordinary Kapala bowls typically consist of three parts: a lid, a human skull bowl body, and a stand. They are often elaborately decorated, inlaid with gemstones, and engraved with sacred mantras. Some Kapalas feature a naturally formed or intentionally created "Phowa hole" at the top, symbolizing the soul's ascension to higher realms.

The number of natural segments (petal-like divisions) on a Kapala bowl carries spiritual significance. Kapalas with one to five segments are considered auspicious, each associated with positive karmic origins. However, Kapalas with six or more segments are deemed inauspicious unless they possess rare self-arisen Buddha images or seed syllables. A six-segment Kapala is traditionally seen as a beggar’s bowl, bringing poverty to its owner; a seven-segment one represents ignorance; and an eight-segment one is considered extremely ominous, believed to cause rebirth in lower realms after death.

Representing "Great Compassion and Emptiness," the Kapala is seen as a physical embodiment of a high lama's cultivation in morality, concentration, and wisdom. Among the most famous historical Kapalas is one allegedly made from the skull of Emperor Lizong of the Southern Song Dynasty, which was stolen by the Yuan monk Ananda and later reburied by Emperor Zhu Yuanzhang during the Ming Dynasty. This story highlights the intertwined complexities of religion and politics.

In addition to authentic human skull Kapalas, there are replicas made of copper, jade, agate, and other materials, used primarily for blessings of peace and good fortune.

There are slight differences between Kapalas used for empowerment ceremonies and those used for offering sacred substances like nectar pills or the seven treasures. Nonetheless, their underlying religious significance remains consistent.

Before a Kapala is formally installed at an altar or used in ceremonies, it is customary to keep it undisturbed for three days to observe any physical or spiritual reactions. If the prospective owner experiences unease or misfortune during this period, the Kapala should be respectfully returned. If feelings of auspiciousness, comfort, and harmony are experienced, the Kapala can then be enshrined and venerated.

When offering or using a Kapala, strict religious etiquette must be observed. It is traditionally used to hold the nectar of dakinis for ritual consumption or sacred substances like blessed pills. It is strictly forbidden to use the Kapala to store grains, food, or any mundane items. Ritual use must always be conducted under the supervision of qualified lamas or yogis to ensure the ritual’s authenticity and sanctity.

Once a Kapala bowl has been consecrated and put into use, it should never be casually transferred, desecrated, or misused. Disrespect toward a Kapala is considered a grave offense against the deities and may result in serious misfortune.

The Kapala stands as a profound testament to Tibetan Buddhism’s philosophical understanding of life and death, seamlessly blending spiritual practice, artistic craftsmanship, and ritual purity. Its sacredness, intertwined with historical controversies, reflects the depth and complexity of Tibetan religious culture.