When men or women laden with offenses who failed to plant good causes die, even they can receive one-seventh of any merit dedicated to them by relatives who do good deeds on their behalf. The other six-sevenths of the merit will return to the living relatives who did the good deeds. It follows that men and women of the present and future who cultivate while they are strong and healthy will receive every portion of the benefit derived.

(The Sutra of the Past Vows of Earth Store Bodhisattva)