[nuabuncarnigo]

Hello Gary

In the Theravada tradition, one makes gifts & offerings (charity) on behalf of the deceased and dedicates that merit to them.

In five ways, young householder, a child should minister to his parents as the East:

(i) Having supported me I shall support them,
(ii) I shall do their duties,
(iii) I shall keep the family tradition,
(iv) I shall make myself worthy of my inheritance,
(v) Furthermore I shall offer donations (dakkhiṇā) in honor of my departed relatives.

Commentary: This is a sacred custom of the Aryans who never forgot the dead. This tradition is still faithfully observed by the Buddhists of Sri Lanka who make ceremonial offerings of alms to the monks on the eighth day, in the third month and on each anniversary of the demise of the parents. Merit of these good actions is offered to the departed after such ceremony. Moreover after every punna-kamma (good action), a Buddhist never fails to think of his parents and offer merit. Such is the loyalty and the gratitude shown to parents as advised by the Buddha.

Sigalovada Sutta