The contents of different repentance rituals are compiled based on different Buddhist sutras. Repentance rituals can serve as a way of practice, help one cure one's karmic illness and achieve peace of mind when facing karmic obstacles or receiving karmic retribution.

Buddhist sutras are records of the Buddha's teachings in different places and with different people, and therefore have different effects. Although the sutras are not necessarily all the words of the Buddha, they all represent the basic Buddhist principles and so are useful and beneficial.

In Chinese culture, the Tomb-Sweeping Festival is a time to pay respects to one’s ancestors, by remembering their kindness and the value of filial piety.

The stages of progress from having a "self" to no-self, or the no-mind of Chan. Starting from self-understanding, one acknowledges one's strengths and weakness, with the end goal of dissolution of the self through continuous improvement and growth.

End of Year's Caring

In 90 R.O.C., Dharma Drum established the DDM Social Welfare and Charity Foundation. The foundation doesn’t discriminate between religions, and it provides financial assistance and materials which assist the public during the Chinese New Year. The organization also offers long-term counseling and care to the poor, elderly, and handicapped, in cooperation with local government and schools.

Before every Chinese New Year, DDM holds about thirty separate charity activities in DDM branches and offices in Taiwan. They distribute materials, provided by donors from all walks of life, and offer blessings for more than three thousand families. This compassionate act has continued for nearly sixty years, and it helps many families and children to pass through tough times and hardship, particularly during the holidays. In a display of the human heart’s innate capacity for compassion and gratitude, many of the people who have received help before have now become donors, offering whatever help and charity they can to those still in need. It is a cycle of kindness.