At almsoffering before the meal, the monks usually chant the blessing, anumodanā & verses for sharing merits with the spirits of departed relatives.

Does that sharing of good karma really reach the departed?

Under what conditions, in which sphere of rebirth can they they benefit most from sharing merits?

Ajahn Dhammasiha quotes from Anguattara Nikāya (Numerical Discourses of the Buddha), Book of Tens, #177, 'Jānussoni-sutta'.

In this discourse, the Buddha explains that direct material benefit in the form of food, drink, clothing & shelter can only be transferred to loved ones reborn in the 'Peta-loka', ('Realm of Hungry Ghosts'/'Deprived Spirits'). It's so important for them, and they really depend on it so much for satisfying their basic needs, that the Buddha established it as a duty for us to regularly share merits with departed relatives, just in case that they ended up in this realm.

Moreover, we had relatives also in our countless previous lives. Therefore, even if the relative we're thinking of primarily is not reborn among the deprived spirits (and won't required our sharing anyhow in a deva or human rebirth), the Buddha asserted that there will always be some relative from on of our past lives that can benefit from our sharing.

Consequently, we should include all past relatives when sharing merits, additionally to the main recipient.

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