I think the taoists call it 做功德 which they will burn houses and
incense papers hoping that the deceased in the ghost realm will
have a better life.
However, in Buddhism 功德 can only be accumulated by doing good
deeds, in fact is more than doing good deeds (hard to explain
功德in Buddhism). Anyone can help? In Buddhism, by offering food and
burning houses will only encourage the deceased stay in the ghost
realm, thus it is strongly discouraged.
You're right.
http://www.jenchen.org.sg/vol5no1a.htm


Volume
5 no 1
Feature
Ullambana Dharma - not Festival of Hungry Ghosts
By Venerable
Shen-Kai
According to a popular Chinese superstition, ghosts are released
from hell in the 7th month of the Chinese calendar for a one-month
break in the human world. In order to appease them, animals are
slaughtered and offered to these 'hungry ghosts', together with
other food. Big feasts and other festivities are held during this
month and the most 'auspicious day' is the 15th day of the month.
It is so widespread that this yearly affair is dubbed the Month or
Festival of the Hungry Ghosts. What is this all
about?
Among the chief disciples of the Buddha was one named
Maudgalyayana. He had immense supernatural powers: Deva-foot
ubiquity which made it possible for him to appear at any place at
will, the divine sight of Deva-eye to have unlimited vision of all
things, large and normal, near and distant; Deva-ear to hear all
sounds regardless of the distance. Furthermore, he had the ability
to read and understand whatever was in a person's mind. He also had
the ability to see clearly the events that occurred in a person's
many past lives aeons ago. Thus, Maudgalyayana is considered to be
a Maha-Bodhisattva who is foremost in supernatural powers.

One day, his Deva-eye saw that his deceased mother had
transmigrated to the realm of the hungry ghost. Her stomach was
enlarged and she had tiny limbs. Her throat was as normal as the
eye of a needle, and as a result, it was impossible for her to eat
any food or even to swallow a drop of water. Maudgalyayana could
not bear the sight of his mother in such an extreme state of
suffering. He immediately filled his alms bowl with food and with
the immense power that he possessed, he sent it to his mother.
However, she could not have the food because each time it turned
into charcoal before she could put it in her mouth. It hurt
Maudgalyayana to see what was happening and because of his strong
emotion for his mother, it hindered his ability to see the karma
that she had committed in her past lives. He went to Buddha for
advice. The Buddha closed his eyes and entered into pure
contemplation. With great compassion and gentleness, he said:
"Maudgalyayana, your mother did not believe in the retributions
arising from the law of cause and effect. She committed many evil
deeds. She dishonoured the Buddha and insulted the Sangha [1], had no respect for the Three
Treasures (Buddha, Dharma and Sangha), was greedy, filled with
hatred, ignorant and arrogant. She was a wicked person who
committed many evils, and she teased others giving them no peace.
Therefore, she is suffering such a bitter consequence. Even though
you are her son and your filial piety touches the heavens, these
are still not able to save a person who had committed such serious
evil karma." On hearing this, Maudgalyayana wept in
pain.
Notes
1.
Sangha
The corporate assembly of at least 3 monks; in general the term has
come to mean a monk, or monks.
2.
Bodhi
From budh; knowledge, understanding; perfect wisdom; the
illuminated or enlightened mind.
The Buddha continued to console him, "It is impossible to rely
solely on your own effort to save your mother from the realm of the
hungry ghost. The only way is to use the combined merits of the
Sangha. The 15th day of the 7th month of each year is designated
"Buddha's Joy Day". This is the last day of the Sangha's summer
retreat, and because of the purity with which the Sangha observed
the precepts and practised cultivation, many attain the
Bodhi [2]. The merits that
they accumulate are immense beyond imagination, and the Buddha is
most delighted. If you make an offering to these Sangha during this
time, you can liberate your deceased parents and relatives from the
suffering of the three evil realms (realms of animal, hungry ghost
and hell) through their immense merits. If the parents are still
living, then they shall be blessed with good health, happiness and
a life of abundance. This is the truly marvellous method of giving
salvation to the deceased." Maudgalyayana was delighted to hear
this, and carried out the Buddha's advice accordingly. Thus, on the
15th of the 7th month after the offering to the Sangha,
Maudgalyayana's mother was liberated from the suffering of the
realm of the hungry ghost.

To give offering to the Sangha in this way is called the
'Ullambana' method. After Maudgalyayana received the benefits from
this Dharma, he was very grateful to the Buddha and praised the
merits of the Three Treasures. He advised people to promote the
'Ullambana Dharma'. This day, the 15th of the 7th month, can also
be considered an occasion to express our gratitude and filial piety
to our parents and ancestors. Unfortunately, the passage of time
saw a gradual erosion in its understanding and purpose, so much so
that this special occasion is not performed in accordance to the
Dharma. Today, this auspicious celebration has become a day of
widespread slaughter of animals to be used as offering to the
hungry ghosts. The original act of performing offerings to the
Sangha has become a day for feasting and making offerings to the
hungry ghosts, often referred to as 'to invite the good brothers to
a feast'. These practices are not only against the compassion of
the Buddha, but also a let down to Maudgalyayana who had advised
the world to be filial and to perform good
deeds.
When we refrain from killing and protect all lives, we actually
accumulate the merit of longevity and good health. It is
meaningless to kill other living beings and offer them to the
ghost, because they cannot benefit from these at all. Instead,
those who kill shall have to repay for their action by suffering
endlessly in hell. Unless we put an end to all forms of killing,
the world forever shall not have peace. If the tradition of
offering to the ghosts and the deceased on this day cannot be
changed, the least we could do is to replace the slaughter and
offer of meat with vegetarian food, flowers or fruits. It does not
matter if we are not able to make offerings to the Sangha on this
day, but at least we could invite them to chant the sutra for the
purpose of liberating the deceased. In this way, it benefits both
the living and the deceased.

© Copyright
2002.Jen Chen Buddhism Centre