Tibetan Buddhism was transmitted to Taiwan and become popular gradually. Taiwan has long been a center for Mandarin popular music production, influencing a market spanning Hong Kong, China, Singapore, and Malaysia. Around 1990, the albums related to Tibetan Buddhism and its spirituality began to produce in Taiwan, later than those of Chinese Buddhism. In various secular societies, the music associated with Tibetan Buddhism and its religious and spiritual elements is produced through a process of signification based on local, regional, and global contexts. These recordings reconstruct the outward performance of Tibetan Buddhism, shaped by the religious and musical habitus in Taiwan. The symbolic meanings associated with the rituals may be redefined within secular society. Westerners often regard Tibet, located in the East, as exotic. In the New Age Movement, which began in North America in the 1960s, some people in secular society turned to esoteric and alternative forms of spirituality. However, in Taiwan, Tibetan Buddhism is not seen as entirely "exotic" due to the shared religious culture. Based on Taiwanese beliefs, the localized music of Tibetan Buddhism, produced for commercial markets, reflects a form of religiosity and spirituality distinct from those found in Western and Tibetan communities. In addition, female Tibetan and non-Tibetan singers’ recordings are popular in the commercial music market, borrowing the symbolic figures of female deities in Tibetan Buddhist system, but is opposite to the real practice.

Playing this music conducts religious function and creates sacred fields within secular society, drawing on the denotations and connotations constructed through both sacred and secular processes of signification.