The third stage in the development of Chinese tomb murals was the declining period, corresponding to the Ming and Qing dynasties. The general characteristics of tomb murals in this period was that, from the archaeological results, the Ming and Qing dynasties showed a declining scene, with very few tombs, on a very small scale, and with a low artistic taste. Only a dozen mural tombs remain from the Ming dynasty, and only a few from the Qing dynasty, a situation not equated with the Han and Tang mural tombs, and likewise with those of the Song and Yuan dynasties. Therefore, to study the Ming and Qing dynasties’ mural tombs, the first question we encounter is: why did the Ming and Qing dynasties’ mural tombs decline so rapidly? The Ming and Qing dynasties were also prosperous, and the Ming dynasty was a time when revivalist cultural trend was prevalent. Besides, the Qing dynasty, despite being a minority regime, still held a respectful attitude towards the Central Plains culture.