Both Merit and Demerit have three aspects:—the seed stage, flourishing stage and the enjoyment stage. If they are in the seed stage they can be quelled by perfect knowledge. If they are in the flourishing stage they can be quelled in the manner described before.
If they are in the enjoyment stage they get destroyed only by enjoying and experiencing their fruits and not otherwise though one might have performed crores of meritorious deeds. If the seed or the flourishing seedlings are destroyed what remains must be experienced and wiped off.
If one regularly performs worship of gods, makes gifts to brahmins and performs sufficient penance, the enjoyment becomes bearable. Hence those who wish for happiness must refrain from committing sins.