Merit through Teaching
Here are motivation plays a large factor in the accruing of merit. If we teach with the desire of obtaining honor or to obtain another desire there will be little merit. If we teach to alleviate suffering, then there is more merit. The highest amount of merit is obtained by helping another reach Nirvana. The Buddha taught us that the only way we can repay our parents, is by teaching them the Dhamma, and helping them obtain enlightenment or Nirvana. We can give a person food, wealth, respect, but if we teach them even a four line stanza of Dhamma, we have given them the greatest gift possible. The gift of the Dhamma is accomplished, by teaching or explaining Dhamma to others. This is accomplished by, writing books, organizing discussions, and conversing with someone, one on one.