A Dosa-sama
This is Kawaguchi Hidetoshi. This is my humble answer to the question.
In addition to the sutras at the farewell ceremony, when chanting sutras, you will always work as a set with the sutras along with the sutras. If you look at that direction, it can be said that you can also understand who the sutras are for. After all, conversion in the case of a farewell ceremony targets the deceased, and it can be said that it is read to the deceased in order to give merit by chanting sutras.
Nonetheless, Buddhism is a teaching that targets all sentient beings for salvation, so we always strive for the merits of reciting Buddhist scriptures with a feeling of turning (normal conversion) towards all sentient beings.
Normal reversion
“Hopefully, with this virtue, we and sentient beings will all practice Buddhism.”
“Color is the sky is the color, the sky is the color,” of course, not only color, but also the way people think and act, of course, are included as such.
“On the 'sky' in the Heart Sutra”
http://blog.goo.ne.jp/hidetoshi-k/e/93cd51b49c2264eb00fcc00a904a3392
6. About “color is the sky is the color”...
Speaking of the “Heart Sutra,” the most famous phrase is “color is the sky is the color, the sky is the color,” and “color” in this case is “a material phenomenon,” and “the essence of a material phenomenon is empty, and since it is an empty essence, material phenomena appear as something auspicious,” in other words, “material phenomena are not formed as entities, independent existence, but they are formed by emptying luck.” Furthermore, it continues to be such an effect of “acceptance, thought, action, and consciousness” other than our color (substance), as “something that can be said to be an empty essence because it is an auspicious thing.”
In any case, everything in this world is always made up of being dependent on others, and there is no such thing as being made up without being dependent on others, and therefore, all things and things that can be “lucky” have no substance and can be said to be “empty.”
Kawaguchi Hidetoshi Gassho