What is Merit? Virtue and Sin? Can you put merit in a sack and take it with you? Does merit get weighed by a judge in a post death court case where your good deeds and bad deeds are counted? Why did the universe create a cosmic court with yama as judge, which is designed like the courts humans on earth created billions of trillions of years after the Universe came into existence? Why do the hell worlds have giant frying pans when the frying pan is a human invention maximum 100,000 years old, bvut the universe had some in hell since beginningless time?
Because none of that is true, it is imaginary, and the Buddha never taught these things, other humans did after he was gone and unable to stand up and say 'i never said that!'
Yama and the court of death that judges you is a Brahman belief incorporated into Buddhism by unenlightened post Buddha's Lifetime humans. The Buddha did say something about causes of auspicious and inauspicious effects (what most people think of as 'Karma'... merit or sin, auspicious inauspicious, or skilful/unskilful. good and bad, evil or angelic).
Karma is not a punishment for something you deserve. it is just cause and effect/Causality, like a running stream, the water is forced around the stone in the stream, but it takes the path of least resistance, and goes around it not through it, and the stone, remains steadfast and is not disturbed by the whirling events around it (the water), but is also forced to erode over millions of years, and its square shape will become a smaller rounded pebble at some point, and eventually dissolve into grains of sand, or perhaps be hit by a meteor and be turned into vitrified glass..
Is it the karma of the sand to be vitrified by a meteor? What did the sand to wrong or right to become vitrified? Or is vitrification of sand a punishment or a blessing? You decide!
Did the bad things that happened to you throughout your life become lessons that led you to where you are now?
Who is your greatest teacher? Your friend? or your enemy?
The Buddha said it doesn't matter how much 'merit' you make (perform acts of kindness and generosity and compassion and avoid acts of thievery dishonesty and harmful unskilful deeds), you will never equal out the unskilful acts, for they will always outweigh our skilful ones. So making merit is good (tam bun) but in truth, only the path to enlightenment and attainment of stream entry and above/onwards is the safe haven.
The belief in the transfer of merit after death is a concept found in various religious and cultural traditions, particularly in Buddhism and Hinduism, among others. However, it's important to note that the understanding and interpretation of this concept can vary widely among different belief systems.
In Thai Buddhism, for example, there is a practice known as "transference of merit" or "dedication of merit." It involves individuals dedicating the positive karma or merit they have accumulated through virtuous actions, such as acts of generosity or meditation, to benefit others, including deceased loved ones. The idea is that by dedicating one's merit to others, especially those who have passed away, it may help alleviate their suffering in the afterlife or support their journey to a favorable rebirth. This assumed 'transfer of merit', is not necessarily viewed as a tangible or physical asset that is carried with an individual after death. Instead, it is a symbolic and spiritual gesture of goodwill and compassion. The belief is that the positive energy generated by virtuous actions can have a positive influence on the well-being of others, both in this life and in potential future existences.
It would be wise in my belief, to recognize that beliefs about the afterlife, karma, and the transfer of merit are matters of faith and spirituality. They can vary widely among individuals and religious traditions. Some people find comfort and meaning in these beliefs, while others may have different perspectives on the nature of the afterlife and the role of merit. Anyway, in the end, whether one believes in the transfer of merit or not, the practice of engaging in virtuous actions and cultivating positive qualities like compassion and generosity is valued in many spiritual and ethical traditions as a means to lead a more meaningful and harmonious life, regardless of what may or may not happen after death.