Transfer of merit (pariṇāmanā, pattidāna or pattānumodanā) 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, and it is believed that the recipient can often receive this merit, if they rejoice in the meritorious acts of the person transferring. In Buddhism, merit transfer is seen as a better alternative than mourning.
Scholars have discussed how the doctrine of transfer of merit can be reconciled with the individual nature of karma in Buddhism. Some scholars believe that the idea originates with early Buddhism, whereas others suspect a later origin. It is widely recognized that transfer of merit was the Buddhist response to pre-Buddhist Brahmanical customs of ancestor worship. In Buddhism, such worship was given an ethical emphasis. The doctrine may also have been influenced by pre-Buddhist ideas of transference of powers. 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 social function.
In the later Pāli tradition (from 5th–7th century CE), the word pattidāna is used, meaning 'giving of the acquired'. In the Sanskrit tradition, the word pariṇāmanā is used for transferring merit, meaning 'change, alternation; ripening, bringing to maturity; development; diversion'. The term 'transfer of merit' has become commonplace, though objected to by many scholars. Indeed, 'transfer of merit' does not render any term from a classical Buddhist language.
Merit (puṇya, puñña) is a concept considered fundamental to Buddhist ethics. It is a beneficial and protective force which accumulates as a result of good deeds, acts, or thoughts.