To cultivate blessedness for the deceased, inheritance such as

properties and wealth may be donated to temples, made to request

lectures from masters, or sent to finance printing of sutras. Clothing and

money, too, may be donated in aid of the needy. Giving in the name of

the deceased brings the latter exceptional blessedness.

As well, merit and virtue may be transferred to the deceased via holding

to the names of the Buddhas and bodhisattvas and reciting the sutras.

Mind and thought in concentration, reverential reading of the sutra and

dharani may not enable the deceased to attain instantaneous liberation

from the transmigration among rebirths and redeaths, but it for sure

imparts exceptional blessedness and wisdom enabling transcendence

and exit from the three evil destinies of animals, hungry ghosts, and

the hells.