The concept of merit-making is deeply rooted in ancient Indian religious and philosophical traditions, particularly within the context of Brahmanism, which later evolved into Hinduism and influenced Buddhism. In the Vedic and Brahmanical traditions that preceded Buddhism, the idea of accumulating positive karma through righteous actions and rituals was already well established. These traditions held that performing sacrificial rituals, acts of charity, and observing moral precepts could lead to favorable outcomes in this life and in future lives. The accumulation of positive karma was seen as a way to influence one’s destiny and ensure a better afterlife or reincarnation. When Buddhism emerged in the 6th century BCE, it retained and transformed many of these existing concepts. However, the Buddhist perspective on merit-making took on a distinct form due to its unique teachings on impermanence, suffering, and the nature of existence. In Buddhism, the aim of merit-making expanded beyond personal gains and afterlife benefits to include spiritual development and the pursuit of liberation from suffering. The Buddha emphasized the impermanent and interconnected nature of reality, teaching that actions have consequences not only in this life but also in future lives. He introduced the concept of karma, which highlights the direct relationship between actions and their results. In the Buddhist context, merit-making involves accumulating positive karma through virtuous actions, with the ultimate goal of breaking free from the cycle of birth and death (samsara) and attaining enlightenment (nirvana). The practice of merit-making gained further significance as Buddhism spread across different regions and cultures, adapting to local customs and beliefs. Throughout history, the act of generating merit through good deeds, generosity, ethical conduct, and spiritual practices became a central aspect of Buddhist practice across various traditions and schools.