Karma Chagme, from the namthar of Terton Migyur Dorje writes:
Like a calf following the mother cow
The merit of whatever virtues are accumulated for the sake of the dead
Will follow wherever the dead go
And will ripen upon the dead
Thus, through the power of dedication, the virtues are definitely obtained by the dead.
"Set your heart on virtue: Virtue's outcome is delight".
“All beings are Buddhas, but obscured by incidental stains. When those have been removed, there is Buddhahood.”