Introduction to the Department of Cultivating Merit and Virtue: "Gong" refers to meritorious deeds, and "virtue" refers to benefits and benefits. Practicing public morality is the benefit achieved by doing good deeds. This department carefully examines the good deeds practiced by people in the world and records them in the merit book. The good deeds are forwarded by the good reward department to the Zengyanfu Sushi or descendants department to give blessings. Its purpose is to guide people to do good and avoid evil.