 In Mahayana Tradition it is accepted that although the three jewels of refuge are the basis of the greatest merit, by seeing other sentient beings as having Buddhanature and making offerings towards the aspirational Buddha to be within them is of equal benefit.Generosity towards other sentient beings is greatly emphasised in Mahayana as one of the perfections (paramita) as shown in Lama Tsong Khapa's 'The Abbreviated Points of the Graded Path' (Tibetan