Merit (Sanskrit , Pāli puñña) is a concept in Buddhism/Hinduism. It is that which accumulates as a result of good deeds, acts, or thoughts and which carries over throughout the life or the subsequent incarnations. Such merit contributes to a person's growth towards spiritual liberation. Merit can be gained in a number of ways, one of the sutras that reflect this teaching is the Sutra on the Ten Wholesome Ways of Actions which suggest ten ways in which merit-making can occur in the Buddhist context. In addition, according to the Mahayana Sutra of The Great Vows of Ksitigarbha Bodhisattva, one can "transfer" one-seventh of the merit of an act they have performed to a deceased loved one, such as in the Shitro practice, in order to diminish the deceased's suffering in their new existence. Pariṇāmanā (Sanskrit) may be rendered as 'transfer of merit' or 'dedication' and involves the transfer of merit as a cause to bring about an effect.

Merit (Sanskrit , Pāli puñña) is a concept in Buddhism/Hinduism. It is that which accumulates as a result of good deeds, acts, or thoughts and which carries over throughout the life or the subsequent incarnations. Such merit contributes to a person's growth towards spiritual liberation. Merit can be gained in a number of ways, one of the sutras that reflect this teaching is the Sutra on the Ten Wholesome Ways of Actions which suggest ten ways in which merit-making can occur in the Buddhist context. In addition, according to the Mahayana Sutra of The Great Vows of Ksitigarbha Bodhisattva, one can "transfer" one-seventh of the merit of an act they have performed to a deceased loved one, such as in the Shitro practice, in order to diminish the deceased's suffering in their new existence. Pariṇāmanā (Sanskrit) may be rendered as 'transfer of merit' or 'dedication' and involves the transfer of merit as a cause to bring about an effect.