In a gesture of filial piety for our ancestors, we reverently set up memorial tablets in the temple, embodying our gratitude and remembrance. Our very existence is rooted in the grace of our forebears. We earnestly pray that our ancestors avoid tribulations in the afterlife and swiftly attain peace and joy. Through Dharma assemblies, we sincerely invite our ancestors to the temple to partake in the teachings, thereby enhancing their wisdom and merit. Such practices not only accumulate virtues for our ancestors but also ensure their continued blessings upon us. With heartfelt aspirations, we hope that by dedicating such merits, we can bring about well-being, familial harmony, professional success, and financial prosperity for those who perform acts of kindness in this world.

The so-called 'Karmic Creditors' refer to those with whom we have unresolved karmic entanglements, stemming from grudges, familial ties, or debts that have not been settled in past and present lives. These pending karmic connections often manifest in various ways in our current existence, potentially influencing our fortune, health, wealth, and all aspects of life. Through the ritual of transcendence, we seek not only to pray for peace and tranquility for these souls but also to resolve and release these unfinished karmic ties, with the hope that both we, the living, and the departed souls may find true freedom and serenity.

We establish the lotus position for rebirth, specifically for friends and family who have passed away, especially those within the forty-nine days of death, and pray sincerely. May the departed souls be guided by the Buddha and smoothly reborn in the Pure Land. For those still caught in the cycle of Samsara, we pray for the increase of their meritorious deeds, hoping that they may be reborn on a virtuous path in the next life, hear the teachings of the Buddha, and ultimately be liberated from the suffering of reincarnation.

Children who pass away before having a chance to live, often referred to as 'infant spirits,' are believed to be unable to reincarnate smoothly due to unintended actions or unavoidable circumstances of their parents. The unresolved desires and grievances of these spirits can significantly impact the parents' fate, career, health, and marriage. With a heart full of remorse and introspection for not being able to see these children grow, we set up memorial tablets in the temple and conduct transcendence rituals, hoping to make amends for the unintended wrongs of the past and assist them in swiftly finding liberation from suffering.

The Earth Deity is the guardian spirit or ancestral protector of specific lands or structures, often revered as the 'Landlord God' or 'Earth God' in folk belief. We offer our sincere respects and gratitude to the Earth Deity, acknowledging their long-standing guardianship with the highest esteem. At the same time, we take this opportunity to express our profound apologies for any unintentional offenses we may have committed in our daily lives, seeking forgiveness and hoping to maintain a harmonious relationship. We trust that the Earth Deity will continue to bestow their sacred protection upon the residents of this land.