联合回向（联合牌位）Dedication of Merits (Combined Tablet) - Ksitigarbha

回向是将功德、善行、福慧与法界众生同享。佛教讲究上供下施。“分享”功德也属于以往生者为对象的布施。善导大师在《观经四帖疏》里的回向偈云： “愿以此功德，平等施一切，同发菩提心，往生安乐国”。从此可见净土宗的回向观念。
Dedication is the sharing of merit, kindness, blessing and wisdom with sentient beings within the Dharma Realm, with sharing of merit itself as a type of giving. Venerable Shandao of the Pure Land Buddhism states in “A Commentary on the Amitayurdhyana Sutra” which contains the meaning: “May the merits be equally share to all; to develop the Bodhicitta; and be reborn in the land of bliss”.