According to this research, the writer researched about the analytical concept of the funeral execution on Sabbath day based on Luke 23:56 in the church of Rangalau Lama Kiulu Sabah, Malaysia. The research is based on four indicators which are Sabbath theology, the funeral’s concept in the Bible, the funeral’s concept of Jews and the implication of funeral ceremony by doing on Sabbath day. This research divided into two parts mainly theoretical research and field research. The results of the theoretical research are, the funeral ceremony can be done on Sabbath day if the dead body suffered from contagious disease that causes the body to be biodegradable of it other disease of a woman who died during childbirth. That is the reason why the funeral should be done immediately in avoiding from spread out the bacteria disease into people around. Based on the cause of death, then surely the principle of prompt attention can be used to answer this research which questions as whether the body can be buried on the Sabbath day or otherwise. However, should the body be in good condition then the burial should be postponed and buried the next day to ensure that the Sabbath is keep holy. In the field research, the writer divided into three parts. Which are Sabbath theology, the funeral concept in the Bible and the implication of funeral ceremony by doing on Sabbath day. The results of field research will be done by handing out questionnaires among 30 members of Rangalau Lama church who have baptized under the Seventh Day Adventist’s church membership. The data which collected showed that all the respondents had a clear understanding of the Sabbath theology. This can be prove according to the mean that is 4, 60. However, according to the mean from statement 14-17 that is 3, 19, there are some respondents who doubtful of the funeral concept conveyed in the Bible. The views of respondents on the issue of burial or funeral on a Sabbath day was downsized into two views mainly those who agree on Sabbath burial under certain ...