Wikipedia
Jingxiang (敬香 "incense for respect"), shangxiang (上香 "incense on high"), baishen (拜神 "gods worship"), is a ritual of offering incense accompanied by tea and or fruits in Chinese traditional religion. In ancestral religious worship it's jìngzǔ (敬祖 "veneration of the ancestor") or bàizǔ 拜祖 ("worship of the ancestor"). It is observed by a devotee holding joss incense with both hands in front of an altar while praying or meditating. For added respect the devotee or descendent is expected to kneel during and after placing the incense in the urn or at the altar.
Jiangxiang is practiced in diffused Chinese folk religion and also by adherents belonging to the schools of Taoism, Chinese Buddhism and Confucianism. It's used for making a general prayer to one of the Chinese deities, sending well wishes to a deceased ancestor as part of daily prayers in Chinese ancestor veneration, or celebrating the Qingming Festival, Ghost festival and Chongyang Festival .