在他生存時還未聽過佛陀的教導，沒有行善。死了之後墮落惡道，或者去了鬼界，所以他才需要我們去迴向功德給他。
因為生存時還沒有怎樣做過布施和持戒，不知道佛陀的教導，所以死了之後就等別人迴向功德給他。所以這個心識才好像流浪鬼那樣找去處，這個就是在生存時不懂得布施和持戒，所以當死了後，就一片黑暗、一片糊塗，不知道應該怎樣做，應該去哪裡。
所以我們要做功德迴向給他們
就不需要唸巴利文來迴向的，就是我們用恭敬心誠心將功德想起他，迴向給他。但是我們要做的功德，是要和那些有功德、福報的人做。僧團是世間無上的福田，雖然我們種植的福田有許多種。
最殊勝、卓越的田是阿羅漢，接著好的田就是在修行的出家人，比較差的就是凡夫、沒有戒行的。如果我們做功德在爛田那裡做，那就沒多少功德可以傳過去祖先那裡。當我們做了功德、福報，我們才可以將功德福報迴向給已故的親戚、家人。
不是說我們突然就可以做功德迴向給他們，而是我們要供養福田，將功德、福報迴向。當我們這樣種功德，我們才可以送功德、福報給他們。當我們沒有福報功德，他接收到什麼？
所以我們要和有福、有德行的人去做功德，然後才迴向功德給他們。明白嗎？如果亡者已經有福報，在生時已經有布施、持戒，他們本身已經有功德的話，他們死了都會投生到善道，不需要去找親戚來報夢、知道這個功德。不是說我們有錢，撒些錢他們就收到，或者有些食物放在他們那裡他們就有食物吃，而是我們要經過種福田，透過出家人作為橋樑；做了功德，迴向功德給他們，才幫到他們。不是說那些食物、飲品放到碗子那裡給他們，那些只不過只是螞蟻、狗來吃而已，他們亡者本身收不到的。
就好像我們早上做這個供僧、福報功德。我們有福報功德就可以送給亡者。沒有福報功德，怎可以迴向給他們呢？
---Luang ta siri
While they were alive, they had never heard the Buddha's teachings and had not done any wholesome deeds. After death, they fell into the lower realms or ended up in the ghost realm. That is why they need us to dedicate merit to them.
Because when they were alive, they had not practised giving (dāna) or observed the precepts (sīla), and did not know the Buddha's teachings. So after death, they have to wait for others to dedicate merit to them. This consciousness is like a wandering ghost searching for a place to go. This happens because they did not understand giving and precepts when they were alive. So when they died, everything became dark and confused—they did not know what to do or where to go.
Therefore, we should make merit and dedicate it to them.
We do not need to recite Pāli to dedicate merit. We simply dedicate it with a respectful and sincere heart, thinking of them and sending the merit their way. However, the merit we make must be done together with those who have merit and blessings. The Saṅgha is the unsurpassed field of merit in this world. Although there are many kinds of fields in which we can plant our merit,
the most excellent and supreme field is the Arahants. Next is the field of monks who are practising the path. The inferior field is that of ordinary people who lack moral conduct. If we make merit in a poor field, then there will be little merit to pass on to our ancestors. Only after we have made merit and accumulated blessings can we dedicate that merit and blessings to our deceased relatives and family members.
It is not that we can suddenly make merit and dedicate it to them. Rather, we must first make offerings to a field of merit, and then dedicate that merit and blessings. Only when we plant merit in this way can we send merit and blessings to them. If we ourselves have no merit or blessings, what can they receive?
So we should make merit together with people who have blessings and virtue, and then dedicate that merit to them. Do you understand? If the deceased already had merit—having practised giving and observed the precepts while alive—they already have their own merit. After death, they will be reborn in a good destination and will not need to contact their relatives through dreams to inform them of this merit.
It is not that if we have money, we can just scatter money and they will receive it, or that if we place some food in front of them, they will have something to eat. Rather, we must plant merit through the Saṅgha, using the monks as a bridge. After making merit, we dedicate it to them—that is what helps them. It is not that the food and drinks placed in bowls are actually received by them. Those are merely eaten by ants and dogs. The deceased themselves do not receive them.
It is like the morning alms-offering and the making of merit and blessings that we do. When we have merit and blessings, we can send them to the deceased. Without merit and blessings, how can we possibly dedicate anything to them?
—Luang ta siri