The burial history of Iran in the time span between the Achaemenid and Sassanian periods has experienced three major transition phases and the succession of one empire by another has resulted in many substantional changes in the burial practices. This study intends to demonstrate the responsible factors for these changes in the societies' spiritual beliefs and to prove that burial practices are more a cultural phenomena rather than being only a religious ritual. Therefore, burials play an important role in reconstruction of the ancient societies during Achamenid, Parthian and Sassanian period.