Both Vaults and Liners offer protection from the weight of soil. Vaults, however, are designed to seal and protect the casket from contact with both water and soil. Perpetual Care cemeteries will require the casket to be placed in either a vault or a liner.
Liners are usually made of concrete and satisfy the minimum
Vaults, however, may be constructed from concrete or steel. They are available in a wide range of prices based upon the material they are constructed from and the degree of protection they provide.