The Earth Store RepentanceCeremony is constructed and written based on the ‘Earth Store Sutra’, ‘The Sutra of Ten Cakras of Ksitigarbha’, "The Sutra for the Divination and Discernment of the Consequences of Wholesome and Unwholesome Karma" and other Ksitigarbha Bodhisattva related sutras. It iterates a way to practice repentance. The ceremony is often performed for the purpose of paying gratitude to parents, and praying for parents’ health and happiness.

According to the context of ‘Earth Store Repentance’ liturgy, the way to practice this repentance method is to praise the Ksitigarbha Bodhisattva for the merit in making the great vow. In the meantime, practitioners repent for theirs and other sentient beings’ bad karmic deeds, as well as pray to minimize obstructions to the practice of achieving full enlightenment, to benefit sentient beings and to accomplish the buddha path. Therefore, the Earth Store Repentanceceremony is appropriate for practitioners who have already initiated their Bodhi mind. This ritual practice is for practitioners to eliminate their obstructions to practice and to follow Ksitigarbha Bodhisattva’s spirit.