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Merit is a crucial concept in Mahāyāna Buddhism in which it is viewed in conjunction with wisdom as the two accumulations that are perfected in the attainment of a buddha. It is also the last of the three excellences (''dam pa gsum''), in which the bodhisattva ideally performs all activities in the context of the excellent | Merit is a crucial concept in Mahāyāna Buddhism in which it is viewed in conjunction with wisdom as the two accumulations that are perfected in the attainment of a buddha. It is also the last of the three excellences (''dam pa gsum''), in which the bodhisattva ideally performs all activities in the context of the excellent preparation by arousing bodhicitta (''sbyor ba sems bskyed''), the excellent main part is then undertaken without any reference point (''dngos gzhi dmigs med''), and the excellent conclusion is to dedicate the merit (''rjes bsngo ba'') to the welfare of all sentient beings. | ||
Śāntideva concludes his composition of the ''Bodhicaryāvatāra'' with a lengthy dedication, which is often extracted from the treatise to be used as a stand alone liturgy for the dedication of merit in the Tibetan tradition. | Śāntideva concludes his composition of the ''Bodhicaryāvatāra'' with a lengthy dedication, which is often extracted from the treatise to be used as a stand alone liturgy for the dedication of merit in the Tibetan tradition. | ||