Mahayana Buddhism conceived of the practice of the transfer of merit. It is typical in almost all ceremonies and practice sessions in Zen and other Mahayana Buddhist schools to “dedicate (transfer) the merit of this assembly,” that is, to pledge all the good spiritual practice we have just done to the benefit of others so that none of it will be accumulated for ourselves. This may seem like an abstract notion of generosity, but it is a powerful act of imagination.

