联合回向（联合牌位）Dedication of Merits (Combined Tablet) - Ksitigarbha Medicine Buddha and the activities conducted by

and the activities conducted by the Lodge

回向是将功德、善行、福慧与法界众生同享。佛教讲究上供下施。“分享”功德也属于以往生者为对象的布施。善导大师在《观经四帖疏》里的回向偈云： “愿以此功德，平等施一切，同发菩提心，往生安乐国”。从此可见净土宗的回向观念。

the unborn babies could cause effects to the family members or even the future children of the parents

but wishing the karmic debtor to be liberated from the sufferings from reincarnation

and hence making the offering

联合回向（联合牌位）Dedication of Merits (Combined Tablet) - Ksitigarbha Medicine Buddha and the activities conducted byDedication is the sharing of merit, kindness, blessing and wisdom with sentient beings within the Dharma Realm, with sharing of merit itself as a type of giving. Venerable Shandao of the Pure Land Buddhism states in A Commentary on the Amitayurdhyana Sutra which contains the meaning: May the merits be equally share to all; to develop the Bodhicitta; and be reborn in the land of bliss.