Merit (Sanskrit puṇya, Pāli puñña) is a concept in Buddhism. It is that which accumulates as a result of good deeds, acts or thoughts and that carries over to later in life or to a person's next life. Such merit contributes to a person's growth towards liberation. Merit can be gained in a number of ways. In addition, 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'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.
