The main theme of the Sutra of Profound Gratitude to Parents is the practice of filial piety. Master Cheng Yen feels very strongly about filial piety and emphasizes that “doing good deeds and being filial cannot wait.” This teaching integrates the Buddhist concepts of loving-kindness, compassion, joy, and equanimity with traditional Chinese ethics and morals. Her hope is that this teaching will not only serve as a standard for Tzu Chi volunteers, but that it will also become a principle which people around the world will hold in high esteem. Master Cheng Yen teaches that doing good deeds must begin with filial piety, for this is our duty as human beings. Thus, filial piety is also considered foremost among all good deeds and the key to planting pure causes.