Complex sentence: Material things cannot be transferred directly to beings in the next world, but the merit accrued by making a donation to the Sangha can, and in this way, a certain object donated appears in the next world for the recipient there.
Split into simpler sentences: Material things cannot be transferred directly to beings in the next world, but the merit accrued by making a donation to the Sangha can be transferred. In this way, a certain object donated appears in the next world for the recipient there.