Offering of Dharma (during life liberation): Firstly, recite the various Buddha’s names or other mantras to the beings about to be released. According to the scriptures, these beings will be greatly benefited upon hearing the Buddha’s names and mantras. Also make sure that every one of them can hear the recitations. If we recite from afar and dedicate the merit to them afterward, they can be benefited somewhat but cannot obtain specifically the merit of hearing the Buddha’s names because they did not hear the recitations. If we recite within their hearing range, the merit they will receive are twofold: First, they will be the beneficiaries of our dedication. Second, by the merit of hearing the Buddha’s names and mantras, they can attain liberation from samsara. It does not mean that liberation can be attained in their next life, which ultimately depends on how serious their respective karmic hindrances are, but it should not take too long.

[Excerpt from Luminous Wisdom Book Series 1: The Right View ~ Liberating Living Beings]