摩訶止觀 7.165

7.165

迴向者，迴眾善向菩提。一切賢聖功德廣大，我今隨喜，福亦廣大。眾生無善，我以善施；施眾生已，正向菩提。如迴聲入角，響聞則遠；迴向為大利。正迴向者：斷三界道，滅諸戲論，乾煩惱泥，滅棘刺林，捨除重檐；不取、不念、不見、不得、不分別。能迴向者、所迴向處，諸法皆妄想和合故有，一切法實不生。無已、今、當生；無已、今、當滅，諸法如是。我順諸法，隨喜迴向，如三世諸佛所知、所見、所許。是名「真實正迴向」，亦名「最上具足大迴向」。則不謗佛、無過咎、無所繫、無毒、無失。何但迴向如此，前三後一亦然。《毘婆沙》云：「罪應如是懺，勸請隨喜福，迴向於菩提。」

Dedication of merit means turning all goodness toward bodhi. The merit of all the worthy and holy is vast; now that I rejoice in it, my blessing is also vast. Sentient beings lack goodness, so I bestow goodness upon them; having bestowed it upon sentient beings, I direct it straightforwardly toward bodhi. It is like turning a sound into a horn: the echo is heard far away; dedication of merit brings great benefit. True dedication: severing the path of the three realms, extinguishing all conceptual proliferations, drying up the mud of afflictions, wiping out the forest of thorns, casting off the heavy burden; not grasping, not recollecting, not seeing, not obtaining, and not conceptualizing. The one who dedicates, the object to which it is dedicated, and all dharmas exist merely because of the conjunction of false imagination; in reality, all dharmas do not arise. They have not arisen in the past, do not arise in the present, and will not arise in the future; they have not ceased in the past, do not cease in the present, and will not cease in the future—such are all dharmas. According with all dharmas, I rejoice and dedicate merit just as known, seen, and permitted by all buddhas of the three times. This is called 'true and correct dedication,' and also called 'supreme, complete, great dedication.' Then one does not disparage the Buddha, is free of faults, is unattached, free of poison, and free of loss. Not only is dedication like this, but the preceding three and the subsequent one are also like this. The Vibhāṣā says: 'Sins should be repented thus, the merit of entreating and rejoicing should be dedicated toward bodhi.'