Student:  Does cleaning Buddha statues create more merit then sweeping the floor? Master: Dharma is everything; everything is dharma. It is not limited to lectures, Sutras, or Buddha statues. Sweeping the floor is dharma; cleaning the bathroom is dharma; cooking is dharma. Merit comes from the sincerity of your mind while doing everything and anything; dharma is--equally--manifested from the mind. Nothing is beyond the mind.