Accumulation of merit becoming perfectly pure ~ Dudjom Rinpoche

The master Ashvagosha says:

All these sources of good that I have accomplished
I dedicate as the cause of the state beyond the world,
Without thoughts related to cyclic existence, or hopes
Of any resulting fame, praise, or happiness, celestial or human.

Unless all our meritorious actions are backed by the skillful means of compassion and the wisdom of emptiness, they will merely become causes of cyclic existence resulting in cyclic existence. So it is extremely important that our actions be exclusively backed by the wisdom that realizes the profound meaning.

As we find in The Way of the Bodhisattva,

When something and its nonexistence
Both are absent from before the mind,
No other option does the latter have:
It comes to perfect rest, from concepts free.

When we do not have in mind any characterizing thoughts, nor even think of emptiness, which is absence of characteristics, but remain, without remaining, in the state of emptiness — the ultimate nature that transcends both things with characteristics and the mental image of absence of characteristics — the accumulation of merit becomes perfectly pure, as indicated in Introduction to the Middle Way:

Giving, void of giver, gift, receiver,
Is called a perfection that transcends the world.
The object to which you are offering the Buddhafield, the things you are
offering, and you yourself, the offerer, are from the beginning devoid of real
existence or characteristics, so rest in evenness in the natural state completely free of elaboration, without any concept of subject, object, and action.

Offering in this way, as an unceasing manifestation of the merely illusory appearance aspect of interdependent arising, will become an unsurpassable source of good, in which generosity and the other transcendent perfections are performed with the eye of wisdom and the two accumulations are united.


Dudjom Rinpoche

from the book A Torch Lighting the Way to Freedom: Complete Instructions on the Preliminary Practices

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