Within Thai Theravāda Buddhism, merit-making (tham bun) is understood as a central religious activity, and the sharing of this merit with deceased relatives is woven deeply into both doctrine and daily practice. A person generates merit through wholesome actions such as generosity, keeping precepts, supporting the monastic community, meditation, and chanting. After performing such acts, the merit is consciously dedicated to the departed, often with a specific verbal or mental intention that names parents, ancestors, or other relatives. This dedication is not seen as a loss for the giver; rather, the act of sharing itself is regarded as further meritorious. In this way, gratitude and filial piety are expressed in a form that is both devotional and karmically meaningful.

Ritually, this dedication frequently takes place in the presence of the sangha, which functions as the primary field of merit. Offerings of food, robes, or donations to monks, as well as sponsoring chanting or sermons, are then followed by a formal sharing of merit. Monks may lead anumodanā (rejoicing) chants, and in many Thai settings a water-pouring rite (khuat nam) is performed, with water slowly poured into a vessel while verses are recited, symbolizing the flow of merit to unseen recipients. The water is later poured onto the ground or at the roots of a tree, extending the symbolic offering to the wider cosmos of beings. Such ceremonies occur at funerals, memorials, annual festivals, and on personal anniversaries of death, but can also be undertaken whenever memories of the deceased naturally arise.

From a doctrinal perspective, classical Theravāda maintains that each being inherits its own kamma and that merit is not literally transferred like a substance passed from hand to hand. The key mechanism is rejoicing: if a deceased relative, often envisioned as a being in a difficult realm such as a hungry ghost, becomes aware of the good deed and rejoices in it, new merit arises for that being. The living relative’s dedication and intention serve as an invitation and supportive condition for this rejoicing to occur. The extent to which the deceased can benefit depends on their present state of existence and their capacity to receive and respond, yet the dedication is still regarded as meaningful even when the exact outcome remains unseen. In this way, the practice sustains an ongoing relationship of care across the boundary of death, while reinforcing the central role of the sangha and the shared moral universe in which both living and dead participate.