When a deed or work is performed with the intention and pious desire of dedicating it to the soul of a certain person, its efficacy will establish a closer communion between the dedicator and the objective. If the soul to whom it is dedicated is travelling in the inferior resorts of transmigration, the piety and virtue of the dedication will help it along its way towards a better resort and finally to Buddhahood. If it has already attained a certain height of spiritual enlightenment, the dedicator himself will be led up more closely to the realm of bliss. Since the connection between the two is not merely based on their relationship during earthly existence but is in fact a partial manifestation of the universal nexus binding all beings, the dedication may, nay must, at the same time be directed to all fellow beings and the merit thereof will be participated in by them all.