法苑珠林 62.28

62.28

又正法念經云。若為亡人修行布施。生鬼道者鬼容得福。以鬼知悔前身慳貪。故為施。時彼則歡喜。若生餘道多無得力。如得生天純受樂報。不悔本因無心思福。故經云。若生天中都不思念人中之物。何以故。天上成就勝妙寶故。若入地獄受諸苦惱。不暇思念。畜生亦爾。

Furthermore, the Saddharmasmṛtyupasthāna-sūtra says: If one cultivates giving for the sake of a deceased person, and they have been born in the ghost destiny, the ghost may receive the merit. Because ghosts know to repent the stinginess and greed of their former lives, when one gives on their behalf, they rejoice. If they are born in other destinies, for the most part they do not obtain its power. For instance, if one attains birth in heaven, one exclusively experiences pleasant retributions; not repenting past causes, one has no mind to think of merit. Therefore the sūtra says: 'If born in the heavens, they have no recollection whatsoever of the objects of the human realm. Why? Because the heavens are endowed with superior and wondrous treasures. If they enter the hells, they suffer various agonies and have no leisure to recollect. It is likewise for animals.'