Sharing merits. EBT?

Is this in the EBT or cultural? Does sharing merit ,work?

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Yes, see Kp7. Seemingly, this only refers to hungry ghosts and not other sentient beings.

Just as the rivers full Yathā vārivahā pūrā, swell the ocean seas paripūrenti sāgaraṁ; so too what is given here Evamevaṁ ito dinnaṁ, aids the departed ghosts. petānaṁ upakappati.
Thinking: “They gave to me, they did for me, Adāsi me akāsi me, they were my family, friend, companion”, ñāti mittā sakhā ca me; give offerings to departed kin, Petānaṁ dakkhiṇaṁ dajjā, remembering past deeds. pubbe katamanussaraṁ.

https://suttacentral.net/kp7/en/sujato?layout=sidebyside&reference=none&notes=asterisk&highlight=false&script=latin

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I wonder, with so few sutta references to this practice — even if only for the afflicted spirit realm — to what extent may it be a possible late-addition to the Canon?

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The idea of ‘sharing merit’ seems less a late addition to the Canon and more of a traditional Theravadin tradition evolving after the Canon was closed.

Though I’ve no idea whether the practice benefits pretas in any way, I do believe it “works” in the sense of being beneficial to those who do it.

Firstly, within a funeral context, the belief that they can assist their departed loved one serves to assuage the grief of mourners. Secondly, in its more general undertaking, merit-sharing essentially amounts to a modified form of mettā- and karunā-bhāvanā.

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Not an EBT source but the biography of Mae Chee Kaew has an interesting account of what merit is and how it can aid a departed being.