I wrote this in 2008. I wrote this in 2008. I wrote this in 2008.
In places like Hong Kong, there isn't a lot of real estate to dedicate to graveyards, so graves surround the ground floors of buildings. At least at some point, the Chinese soul was believed to split into three upon death: one part wanders, one goes to the next life or afterlife, and one remains at the grave to be visited. Choosing to place graves around a residential building can be controversial because people don't want to live in a building full of ghosts.
It seems to have been incorporated into zen Buddhism but I would guess it goes back farther than that. The soul splitting into three, to my layman's ears, sounds like a solution for the blending of multiple contradictory belief systems. So maybe some of it is Taoism? I haven't read much on it yet. :)
I've heard about the real-estate issues in Hong Kong. I didn't know about that particular belief about death. Is it a part of Taoism?