The Brahman heavenly-kings were unanimous in praising the Buddha and offering him their most cherished possessions. Each praised the Buddha in his own way. The words spoken by one deity … are often quoted:

May the merits we have accumulated by this offering be distributed among all living beings, and may we and all living beings together attain the enlightenment of the Buddha! (p. 139)

The “merits” spoken of here refer to the benefits they will receive for offering their palaces. Needless to say, they also imply merits in general which we all can attain through our faith in and veneration for the Buddha.