做功德不但能為自己儲積學道的資糧，也能為子孫培植福德的餘蔭，所以佛教徒以做功德為樂事。佛光會員應如何做功德呢？在此我謹貢獻六點建議給大家作為參考︰

(一) 以十供養來做功德︰對眾生的財、法二施供養，對三寶的身、口、意三業供養，對僧團的衣服、臥具、飲食、醫藥四事供養，對佛陀的香、花、燈、塗、果、茶、食、寶、珠、衣十物供養。佛光會員在日常生活中應綜合上列各類供養，以主動的招呼、和悅的笑容、親切的關懷、人格的尊重、真摯的慰問、困難的解決、熱忱的服務、信仰的法財、完善的設施、智慧的建議等十種方式來供養一切眾生，廣結十方善緣，圓滿道德人格，成就無上佛道。經云︰「若欲識得佛境界，當淨其意如虛空。」又說︰「心、田、事不同，功德分勝劣。」所有供養中，心香一瓣能盡虛空、遍法界，固然能獲致無量、無邊的功德，但是供養的對象、供養的方法也很重要，像一些人以金錢、房舍供養斂財的神棍，不僅毫無功德，甚且徒增社會亂象，我們不得不謹慎考量。

(二) 以四弘願來做功德︰諸佛菩薩均以願力來籌集功德，成就佛道。例如；阿彌陀佛的四十八願、藥師如來的十二大願、釋迦文佛的五百大願、阿�H佛二十大願、彌勒菩薩的十大善願、普賢菩薩的十大願、觀音菩薩的救苦大願、地藏菩薩的「地獄不空，誓不成佛」等等，或願於十方淨其國土，接引一切有情；或願於穢土成就佛道，度化剛強眾生。而這些隨順眾生意樂所發的偉大誓願稱為「別願」，都是以通願?「四弘誓願」作為藍本基礎。所以佛光會員在人間行菩薩道，首應悉發「四弘誓願」，願以恆長的慈心、悲心、慧心、熱心，「普度無邊眾生」；願藉信仰、喜捨、忍辱、般若的力量，「斷除一切煩惱」；願從淡處、無處、疑處、拙處力行中「廣學無量法門」；願以自我觀照、自我更新、自我實踐、自我離相來成就無上佛道」。

(三) 以四攝法來做功德︰佛光會員在人我相處時，不妨以四攝法來做功德。所謂四攝法，就是喜捨、愛語、利行、同事。「喜捨」，顧名思義，就是必須先以一顆歡喜的心布施結緣，喜捨不限於金錢，舉凡微笑、點頭、建言、解困等等都能為別人拔苦與樂，為自己廣結善緣。「愛語」是世間上最美好的聲音，因為每一個人都需要別人的稱讚、鼓勵，愛語如同陽光，能溫暖心房；好比淨水，能撫慰傷痛，以愛語來做功德，可以拉近彼此之間的關係，培養良好的情誼。「利行」即盡己所能，利益他人，具體而言，就是實踐佛光人的四大工作信條?給人信心、給人歡喜、給人希望、給人方便，人都有趨利避惡的習性，能以利行來待人處世，必然處處受人歡迎。「同事」即設身處地為對方著想，針對他人的需要應機施教，是攝化眾生的最佳妙方。佛光會員把四攝法運用在群我關係上，將在無形中增加許多助緣，這就是功德！

(四) 以六度行來做功德︰六度指布施、持戒、忍辱、精進、禪定、般若，是大乘菩薩六項修行德目。從表面上看來，「布施」金錢物質、佛法真理、信心希望、知識技能等等好像都是在給予別人，其實從布施中自己也擁有了無量的喜悅，贏得了珍貴的友誼，這就是經典所說的「施受不二」。以「持戒」規範身心，不侵犯他人的生命、財產、身體、名節、心靈，自己也因此獲致最大的自由。「忍辱」不是懦弱的表現，而是在培養自己擔當、智慧、能力、德行，所謂「小不忍，則亂大謀。」忍辱是成就一切事業的基礎。「精進」並非一味的盲進，而是在工作上，忠於職守，勤勞奮發；在學問上，鍥而不捨，努力鑽研；在修持上，除惡務盡，行善不斷；在生活上，善用時間，井然有序。「禪定」猶如止水見底，能澄清思慮，洞察萬象。禪定的功夫不一定要遁世避俗，閉關靜坐，像維摩大士、龐蘊居士一家便是參禪悟道於俗務之中；古來禪宗的祖師大德在作務勞動中打透禪關；宋代名儒周敦頤、朱熹、二程、陸九淵、王陽明等人在作學問中修禪有得；身居高位的斐休、楊億、張商英在官場中一面參禪學佛，一面運籌帷幄。故《淨名經》云︰「塵勞之疇為如來種……譬如高原陸地，不生蓮花，卑濕污地乃生此花。」只要自己力量堅定，語默動靜，一切時中，無不是參禪修定的最好時機。「般若」由聞、思、修得，乃一切諸佛之母，最為重要，其與一般知識學問不同者，在於前者是內發的，後者是外求的；前者是純善的，後者則善惡不定，像科技文明造就了世界的進步，但也導致各種戰亂。佛光會員以六度行來做功德，能攝諸善法，圓滿人格。

(五) 以八正道來做功德︰八正道，即正見、正思惟、正語、正業、正命、正精進、正念、正定。「正見」能如實看清宇宙人生的真相，「正思惟」與正法相應，能去除貪、瞋、愚癡。「正語」遠離妄語、兩舌、惡口、綺語等口過，能自利利他。「正業」乃嚴持戒律，不但不犯殺、盜、淫、妄、酒，還要積極從事慈悲喜捨等善行。「正命」以正當的方式謀生，以規律的生活作息，是家庭美滿、社會安定的要素。行「正精進」能勇於改過遷善。「正念」觀身不淨、觀受是苦、觀心無常、觀法無我，能少欲知足，趨入佛道。「正定」以禪定集中意志，統一精神。以八正道來做功德，能讓我們邁向康莊幸福的人生大道。

(六) 以七聖財來做功德︰擁有財富是大家所希求的，但求財不一定得財，得財也不一定是好事，對於沒有智慧的人而言，金錢是毒蛇，只會帶來無窮的禍患。一個人想要富有唯有從內心著手，因為人類的欲望永無止境，一味向外追求財富，內心的貪瞋交相煎迫，失去人生的快樂，也是沒有意義，心中的財富才是豐裕無限的。佛教裡所謂的「七聖財」，指信財、戒財、慚財、愧財、聞財、施財、定慧財，此乃成就佛道的七種方法。我們佛光會員也有「七聖財」，就是歡喜、智慧、信仰、慈悲、慚愧、感恩、禪定。歡喜是善美的流露，智慧是無盡的寶藏，信仰是力量的泉源，慈悲是道德的根本，慚愧是莊嚴的衣冠，感恩是富足的表現，禪定是無限的自在，擁有這七種財寶就能擁有三千法界。

修行，不一定要誦經、拜佛才是修行；功德，不一定要出錢、出力才是功德。從待人接物中獲得啟示，從日常生活中有所體悟，也是一種功德。以十供養、四弘願、四攝法、六度行、八正道、七聖財來做功德如同撒播種子，種一得十，種十得百，我們應該趁自已還有能力的時候，及時播種，以待有成。

Merits are benefits that accrue over time. They are the fruits of well-in- tentioned behavior. Since karmic laws are laws, it is well-known to Buddhists which actions bring the most merit. All moral behavior creates merit. Ultimately, it is often the small, private decisions to desist from evil and do good that bring the most merit to practitioners. Merits are not gained through greed-like attachment to their fruits, and yet it is possible to gain merit knowingly, in known ways. In the next few sections, I will describe some of the more common ways Buddhists can gain merit. These practices will benefit both the practitioner and his family and friends. For this reason, they should be understood as joyful acts, whose principal purpose is to being more joy into this saha world.

The Ten Offerings

There are many kinds of offerings we can make. Some are made for the good of all sentient beings and some are made for the Dharma. Some are made to the body, mouth and mind of the Triple Gem. Some offerings are given to the sangha in the form of clothes, bedding, food or medicines. Offerings made to the Buddha include incense, flowers, lamp light, perfume, fruit, vegetables, other foods, precious things, pearls and clothing.

In addition to these offerings, members of the BLIA daily should make an offering of themselves to the world. This is done through our humanity. All of us can, and should, offer faith, kindness, respect, comfort, concern, compassion, tolerance, responsible help, wisdom and generosity to everyone we meet. In doing this, we offer the best of ourselves to all sentient beings. This is the highest offering anyone can make.

The Avatamsaka Sutra says, “The way to become conscious of the Buddha realm is to make your intention as pure as emptiness.” Master Yinshun (1906-2005) in The Way to Buddhahood (Chengfo zhi dao) said, “The merits gained from any deed depend on intention.”

Through offerings, we purify our hearts as we prepare our minds for higher realization. When offerings are made with a pure heart and a certain intention to aid others, their benefit is immense. Never waste your time making offerings for the purpose of achieving samsaric gains in the material world. All good, all merit, all virtue and all of our inten- tions should be directed wholeheartedly toward the benefit of others.

The four vows

All of the Buddhas, and all of the great bodhisattvas, gained merit through their vows. Amitabha Buddha created the Western Pure Land on the strength of his forty-eight vows. The Medicine Buddha created the Eastern Pure Land on the strength of his Twelve vows. Aksobhya Buddha is known as the “Immovable Buddha” because he vowed never to show disgust or anger toward any being. His vows created the Abhirati Paradise. There is no Buddha anywhere who did not achieve Buddhahood without making vows.

The foundation of every Buddha’s great vows are the four universal vows of a Buddha or bodhisattva. These vows are: to save all beings 

without limit; to end all delusion; to learn all methods for doing this; to become perfected in the Dharma.

I hope that all members of the BLIA one day will take these four great vows. The merit gained from taking these vows is without limit. At the same time, these vows are the single best means for helping  us find and actualize the great resources of compassion, wisdom and concern that reside in all of us already.

The four means of embracing

The four means of embracing are: giving, kind words, altruism, and empathy.

There is no better way to practice humanistic Buddhism than this. Do not ever think there is anything devious or dishonest in acting in accordance with the four means of embracing. Consciousness is the greatest gift human beings possess. When we are conscious of helping others find the blessings of the Dharma, we are not being dishonest in any way. We are only being intelligent and compassionate. Think of the joy we are leading them toward!

Giving does not mean just giving them money or things. It means giving them loving-kindness, compassion, community and friendship.

Kind words does not mean that we flatter people or cajole them toward the truth. It means that we engage them with our whole minds through our use of language to express the deepest compassion in our hearts.

Altruism does not mean that we become doormats to others, or that we fritter away our energies doing the bidding of any and all. It means that we offer them help in such a way that they will receive some awareness of the bodhi mind through our behavior. Human inter- action is truly beautiful when it is based on the higher consciousness of the bodhi mind.

Empathy does not mean that we are phony or that we have ulterior motives. It means that we do everything we can to understand other people and the difficulties they have. The strains and hardships of delusion are many. It is an imperative of higher awareness that we do our utmost to help everyone we can in every way we can think of.

The six perfections

The six perfections are: giving, morality, patience, diligence, medita- tive concentration, and wisdom. These are the six major virtues of a Mahayana Bodhisattva.

Giving means giving the best of ourselves.

Morality means refraining from evil so that the inherent wisdom of the bodhi mind can be revealed.

Patience does not mean spinelessness or weakness. It means patience.

Diligence means that we are trying all the time.

Meditative Concentration is best learned in meditation and best practiced amid the work and the trials of this world.

Wisdom arrives as a natural result of practicing the above five perfections.

The seven spiritual wealth

The seven spiritual wealth are: faith, morality, conscience, persever- ance, listening and learning, meditative concentration and wisdom.

These seven spiritual wealth concern others, but they focus on our inner states. By often turning our minds toward these spiritual wealth, we ensure that our emotional foundation always will remain humble and wise. Joy in the Dharma and success in its practice must never lead us into arrogance or a deluded semblance of wisdom gained merely through formal adherence to the injunctions of Buddhism. We will not gain merit that we do not deserve. True wisdom is always based on humility. Remember, even if you were to become enlightened today, your enlightenment was made possible only through the work of others. Sakyamuni Buddha preached the Dharma, and his work has been continued to this day only through the selfless contributions of thousands of Buddhists in the past.

The Noble Eightfold Path

The Noble Eightfold Path includes: right view, right thought, right speech, right action, right livelihood, right effort, right mindfulness, right meditative concentration.

All of us should check ourselves often to be sure that everything we do is in proper accord with this path. Sakyamuni Buddha taught the Noble Eightfold Path because it is the best way for us to get control of our defilements and monitor our progress.