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While many Western Buddhists, through exposure to other traditions of Buddhism, see Pure Land and Chan as separate or even complete opposites, this service is a prime example of how the two teachings can be integrated and practiced together. Although the teachings delivered in the service urge the audience to seek rebirth in the Pure Land, its ideas and concepts are rooted in Chan, emphasizing the non-duality of sentient beings and the Buddha.

The origin of the liturgy’s name was due to the original practice that was conducted during the morning, noon, and afternoon. However, it is now typical to conduct all three in one afternoon and is often held as a culmination to a multi-day service such as the Emperor Liang Repentance Service or Amitābha Dharma Service.

The teachings presented during the service by the presiding officiant urge the assembly—both the living and the deceased—to generate faith in Amitābha Buddha’s Pure Land of Ultimate Bliss, practice the necessary virtues, and vow to be reborn in his Pure Land. It also presents a Chan perspective on the Pure Land, teaching that “nothing is outside of the Pure Land of one's own mind, nor the Amitābha of one's inherent nature.”

The deceased are considered spiritually present during this service through yellow paper plaques which have their names inscribed. Throughout the service, the sermons delivered by the officiant address the deceased spirits who are being memorialized with the understanding that they are gathered here, respectfully listening to the teachings. However, living participants of the service should strive to learn from the teachings as well.

By practicing mindfulness of the Buddha, developing a better understanding of the Dharma, and purifying one’s own karma through repentance and reform, the living participants are able to generate wholesome causes and conditions which benefit all beings—both the living and the deceased.