As stated in The Explanation of the Root Precepts of Theravada Buddhism, it has been said thus,
"THE STUPA IS THE DHARMAKAYA."
In this respect, according to the Sutra of the Great Accumulation of Treasures (the Maharatnakuta Sutra),
“There is no difference between the merit of those who make offerings while I am alive and those who make offerings to a stupa after my nirvana. And wherefore? For a buddha is the pure manifestation of the dharmakaya, [ultimate truth-body or "Spirit"] and not nirmanakaya [the apparitional physical body].”
The stupa is a symbol of the Three Jewels, it is a quintessential representation of a buddha’s dharmakaya, and embodies the mind of Lord Shakyamuni Buddha.
According to the Guhyasamâja Vajra Tantra,
"A STUPA IS A PALACE WHERE BUDDHAS DWELL."
"Those sentient beings who do not have the fortune actually to meet the Buddha need the holy objects of body, speech and mind as the field in which to accumulate merit. These holy objects are necessary."
And, as the Very Venerable Lama Zöpa Rinpoche said,
"By accumulating such infinite merit in this way, one is able to develop the mind, one is able to understand the teachings, one is able not only to attempt the practices of listening to, reflecting and meditating on the teachings, but to complete them. All this has to come from merit. So you can see how the existence of the teachings for a long time depends on the existence of the holy objects. The existence and flourishing of the teachings depend on the existence of the holy objects."
All who contribute to The Smiling Lotus Wisdom Stupa dedicated to Kurukulle will receive the blessings of not only Her, but all buddhas, to create positive circumstances, thereby, magnetizing what is most beneficial to evolve into our highest awakened potential. This collective merit will then spread and increase to all who touch the Stupa in any way.
As such, we offer a truly wondrous opportunity to cultivate the gifts of receiving merit by means of the harmonious relationship with the giving of your valuable donations.
TAYATA PENTSA DRIYAWA BODHANAYE SWAHA!
-By Mipham Chogyal