Manusmriti

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प्रियेषु स्वेषु सुकृतमप्रियेषु च दुष्कृतम् । विसृज्य ध्यानयोगेन ब्रह्माभ्येति सनातनम् ॥ ७९ ॥

sanskrit

Making over (the merit of his own) good actions to his friends and (the guilt of) his evil deeds to his enemies, he attains the eternal Brahman by the practice of meditation.

english translation

priyeSu sveSu sukRtamapriyeSu ca duSkRtam | visRjya dhyAnayogena brahmAbhyeti sanAtanam || 79 ||

hk transliteration