The power to sowing virtue is to sow the seeds of virtue before the moment of death. To be specific, one must first cut attachment to all possessions and then offer them to the Three Jewels. In doing so, one can also choose to give more to certain virtuous deeds which one considers capable of gathering the most merit.
For instance, if one believes liberating living beings to be the most excellent act of virtue, one may offer one-third or a quarter of all properties to the Three Jewels and the rest to freeing lives; or, if one believes offering to the Sangha to be the most meritorious, one can offer most of one’s assets to the Sangha, leaving a small portion for other purposes. As exact allocations of assets are not provided in the sutras, the examples here are for reference only.
~ Depicted from THE HANDBOOK FOR LIFE’S JOURNEY : On Death and Rebirth – Key Points for Practicing Bodhicitta on Deathbed