This study attempts to apply to the concept of "organizing of dead body" in order to define the change and transformation which is claimed to be experienced by the relationship between death and the society. The Gassal, which can be interpreted through the emotional effort in dead-religion relationships, are placed at the focus of the study. One of the worries of choosing the Gassal is to bring the impact of religion on death and dead bodies in the modern age, where death specialties are seen as professional work up to agenda again. Qualitative research design has been preferred in the study, and the design has been composed of observation and interview techniques. The study aims to present the first data obtained with the interviews conducted with Gassals of the Istanbul Metropolitan Municipality. The focus of the study has been on the Gassal, who could be considered as explainig the relationship between death and religion through emotional labor. Moreover, the Gassal in the death industry, where death consumption is seen as professional work, also brings the powerful aspect of religion in organizing dead bodies up to the agenda again. It is enough reason for the study to prefer the Gassal as it is subject for the fact religion is one of the fundamental criteria that forms the funeral services offered by local governments.