SHIH-FU:

Good thoughts do create good karma. But thinking good thoughts with the purpose of generating good karma is like having such thoughts in dreams. It is like daydreaming.

We should not think of the precepts as mysterious or mystical, but try to understand them from a common sense, humanistic point of view. Think of what is reasonable and normal. If you just sit there and think of giving someone gifts, but never do it, and then later tell that person, "I've done good things for you, " does that work?

STUDENT:

Then what about transferring merit at the end of retreats?

SHIH-FU:

At the end of a retreat you have earned personal merit. In transferring merit you are saying that you wish to give it to others in hopes of helping sentient beings. This is the way of the bodhisattva. You do this with your mind. You can transfer merit only when you have such merit. If you don't have such merit, then you can think and imagine all you want, but no merit will be transferred. Likewise, if you have done bad things, you cannot transfer the bad thoughts to someone else thinking that you will be free and clear of them.

When you transfer merit you should do so with a mind of generosity and compassion. In other words, you should give it all away without your own benefit in mind. If you are thinking that by transferring merit you will gain even more merit, then you have not transferred any merit.