보살이 불과 (佛果)를 위해 수행하는 52 계위( 階位) 중 제 31 위에서 40 위까지. 자기가 닦은 공덕 (功德)을 남에게 돌리어 자타 (自他)가 다 같이 불과 (佛果)를 성취하기를 바라는 것. 회향에는 크게 나누어 세 가지가 있으니, 그 첫째가 보리 (菩提) 회향이요, 둘째가 중생회향이며, 셋째가 왕생회향이다)
1) 중생이라는 생각 없이 중생을 구제하는 회향. 2) 무너짐이 없는 회향. 3) 모든 부처님과 평등한 회향. 4) 온갖 곳에 이르는 회향. 5) 다함이 없는 공덕장( 功德藏) 회향. 6) 평등한 선근( 善根)을 따르는 회향. 7) 일체 중생을 평등하게 대하는 회향. 8) 진여 (眞如) 회향. 9) 속박과 집착이 없는 회향. 10) 법계에 머무는 한량없는 회향.

The ten stages of transference of one's merit for others: From the 31st to 40th stages in the 52 stages of Bodhisattva's sublime Enlightenment. They can be summarized in three kinds of dedication: The first is the dedication of bodhi or enlightenment. The second is the dedication of the benefit for sentient beings. The third is the dedication of the rebirth of sentient beings in the Pure Land.
1) Transference of one's merit to save all sentient beings without any thought of sentient beings.
2) Transference of one's indestructible merit for the benefit of all sentient beings.
3) Transference of one's merit to all sentient beings to be equal with the Buddha.
4) Transference of one's merit to the reach of the ten directions of the world.
5) Transference of one's endless merit to all Buddhas, Bodhisattvas, and sentient beings to fill the Buddha-land with bliss and purity.
6) Transference of one's merit to cause all the roots of goodness to endure.
7) Transference of one's merit to all living beings with equanimity.
8) Transference of one's merit to abide in true-suchness.
9) Transference of one's merit with complete freedom from attachment and restraint.
10) Transference of one's merit to abide in the Buddha-land forever.