"Transfer of merit" is a standard part of Buddhist spiritual discipline where the practitioner's merit, resulting from good deeds, is transferred to deceased relatives, to deities, or to all sentient beings.
Such transfer is done mentally.
In Mahāyāna Buddhism, transfer of merit became an essential aspect of the ideal of the bodhisattva, the Buddha-to-be, who uses his merits to help all living beings.
Transfer of merit is widely practiced in all Buddhist countries, in ceremonies, festivals, and daily practice. In the present day, transfer of merit has become an intrinsic part of Buddhism and has an important function.
