Hi I seem to keep come across referrences to 'offering merit'

What exactly is it?

is it the equivilant offer offering a prayer for some one? If so why in a place where there is no devine being to watch over/help?

Is it about acumlating karmic brownie points? If so why, I didn't think anyone was counting?

Any enlightenment, I could be way off track.

In gassho, Kev