According to Buddhist teaching, the greatest gift one can give to one's departed loved ones and ancestors is to perform acts of merit and dedicate such merit to them.

In this monthly ceremony, the Sangha will be chanting the Abhidhamma Scripture, which is the scripture the Lord Buddha delivered to His deceased mother and other heavenly beings in the second level of heaven, Tavatimsa. During the Sangha's chanting, we are to calm our minds, recollect our merits and transfer them to our ancestors and departed loved ones.