How to Make Merit
According to the Sutra of the Great Vows of Ksitigarbha Bodhisattva, one can "transfer" 1/7 merit of an act they have performed to a deceased loved one such as in the Shitro practice in order to diminish the deceased person's suffering in their new existence.
Transferring "merit" is possible but not how we imagine. If one makes merit then "shares" it by offering it for the benefit of beings (seven generations of relatives one is not even aware of but who are) not able by their circumstances to perform very many profitable deeds, and they approve of such deeds, they make merit by their approval. And the extent of their merit is the extent of the merit which they approved of (commended, applauded, rejoiced over).
Giving to the noble Sangha or the Buddha or giving the gift of the Dharma (Dharma-dana) is superior karma they do not have access to. The beings able to receive this transfer is limited, but it is possible, and it is meritorious to offer. Shakespeare was right when he borrowed someone else's observation and noted that mercy is not dissipated by being expressed, which only strengthens it.
The quality of mercy is not strain'd,
It droppeth as the gentle rain from heaven
Upon the place beneath: it is twice blest;
It blesseth him that gives and him that takes:
'Tis mightiest in the mightiest.... (Merchant of Venice)
The Sanskrit pariṇāmanā may be rendered as "transfer of merit" or "dedication." It involves the helping others by accruing merit and sharing it. Humans need never be jealous or envious of others' good deed. For approving, applauding, and rejoicing in them, one makes profitable karma based on the strength of karma one is commending or rejoicing in.
The same goes for unprofitable karma, such as when the death penalty is applied or "enemies" are killed. Rejoicing or approving of such killing brings one harm. In fact, encouraging or suggesting that one kill another (abort) or commit suicide, if that person should do it, makes one a murderer to that extent from a karmic standpoint.
Three bases of merit
The Pali canon identifies three bases of merit (Pali puñña-kiriya-vatthu). In the "Meritorious Actions" sutra (AN 8.36, A 8.4.6), the Buddha identifies them:
- giving (dāna-mayaṃ puññakiriyavatthu)
- virtue (sīla-mayaṃ puññakiriyavatthu)
- development (bhāvanā-mayaṃ puññakiriyavatthu)
In the "Chanting Together" sutra (DN 33, Verse 38), Ven. Sariputra identifies the same three.
In the Khuddaka Nikaya's Itivuttaka (Iti. 1.22), these three bases are defined as: giving (dānassa), self-mastery (damassa), and refraining (saññamassā). Later in this same discourse, the triad is restated as: giving (dāna), a life of mental calm (sama-cariyam), and a mind of good-will (metta-citta).
Making More Merit
Buddhist monastics accrue merit through meditation,(developing or cultivating good qualities), mindfulness, reflection while chanting discourses, restraint, virtue, preserving the Dharma, teaching the Dharma, and practice in accordance with the Dharma.
A post-canonical commentary, elaborating on the three meritorious bases identified in the canon (dana-sila-bhavana, see D.III,218), states that lay followers can make merit by performing seven other specific actions:
- honoring others (apacayana-maya)
- offering service (veyyavacca-maya)
- inviting and involving others in skillful deeds (pattidana-maya)
- rejoicing, being thankful, and appreciative for others' good deeds (pattanumodana-maya)
- listening or studying to Dharma (dhammassavana-maya)
- instructing others in the Dharma (dhammadesana-maya)
- straightening one's own views in accordance with the Dharma (ditthujukamma)