Benefiting the Living and the Dead
At that time Earth Store Bodhisattva, Mahasattva said to the Buddha, "World Honored One, I see that every single movement or stirring of thought on the part of beings of Jambudvipa is an offense. Beings tend to use up the wholesome benefits they gain; many of them end up retreating from their initial resolve. If they encounter evil conditions, they augment them with every thought.
They are like people trying to carry heavy rocks while walking through mud. Each step becomes more difficult and the rocks more cumbersome as their feet sink deeper. If they meet a mentor, he may be strong enough to lighten or even totally remove their burdens. Helping them thus, the mentor will urge them to step on solid ground, pointing out that once they reach a level place they should remain aware of that bad path and never traverse it again.
"World Honored One, the bad habits of beings range from minor to major. Since all beings have such habits, their parents or relatives should create blessings for them when they are on the verge of dying in order to assist them on the road ahead.
That may be done by hanging banners and canopies; lighting oil lamps; reciting the sacred Sutras; making offerings before the images of Buddhas or sages.
Another way to assist them is by reciting the names of Buddhas, Bodhisattvas, and Pratyekabuddhas so that the recitation of each name passes by the ear of the dying one and is heard in his fundamental consciousness.
"Suppose the evil karma created by beings were such that they should fall into the evil destinies. If their relatives cultivate wholesome causes on their behalf when they are close to death, then their manifold offenses can be dissolved.
If relatives can further do many good deeds during the first forty-nine days after the death of such beings, then the deceased can leave the evil destinies forever, be born as humans and gods, and receive supremely wonderful bliss. The surviving relatives will also receive limitless benefits.