The Origin and Meaning of Ullambana and Making Offerings to Sangha Ullambana is for Buddhist laity to offer a meal to the Buddha and the Sangha as an act of reverence. The practice of Sangha offering has the power to transform and deliver all sentient beings. The merits thus acquired could liberate the deceased from the three suffering realms and allow the living to enjoy a life of abundance, good fortune and longevity. Therefore, by observing the practice of Ullambana Sangha Offering, all Buddhists can deliver their parents from the miseries of the three suffering realms.