directing merit　回向 The transferring of the benefit obtained through religious pratices to others is a central concept of the Mahayana tradition. One acquires merit through undergoing physical hardship and performing good acts. In the bodhisattva path, such merit can be stored, multiplied, and transferred for the sake of one’s emancipation and that of others as well. Shinran’s viewpoint, however, is different; he used the term to signify Amida’s directing of merit to sentient beings.