According to the “Avatamsaka Sutra”, young Sudhana visited 53 great spiritual benefactors on his path to seek enlightenment. His 27th visit was to Avalokiteshvara Bodhisattva (also known as Guanyin Bodhisattva), who was residing at Kong Meng San (also known as Mount Pu Tuo) at that time. Avalokiteshvara Bodhisattva taught Sudhana the practice of great compassion to realise the bodhisattva path. To commemorate this, the monastery conducts the Great Compassion Repentance Puja on the 27th day of every lunar month.

The Great Compassion Repentance Puja is centred on the chanting of Avalokiteshvara Boddhisattva’s “Great Compassion Dharani Repentence”. It is said that “if one wishes to become a Buddha, one has to practice the Bodhisattva path.” By participating in The Great Compassion Prayer, one not only repents on one’s past negative karma, but also give rise to the qualities of Avalokiteshvara Bodhisattva’s noble qualities of compassion, wisdom, motivation and right action. The merits accrued from participating in the Great Compassion Prayer allows one to cultivate self-awareness and reflection and purify one’s mind, freeing them from suffering and past negative karma through the blessings of the Bodhisattva.

据《华严经・入法界品》的记载，善财童子为求道，曾拜访五十三位善知识，并在第二十七次的拜访中在光明山（观世音菩萨所居住的地方）参拜了观世音菩萨。观世音菩萨以大悲教导善财童子圆满菩萨道。于此，光明山普觉禅寺在每个月的农历二十七都举办大悲忏法会，以此缅怀观世音菩萨的慈心悲愿。

大悲忏是以持诵观世音菩萨内证的心咒——大悲咒——为主要内容的忏法。“若欲成佛道，先修菩萨行。”拜忏者除了忏悔往昔所造诸恶业之外，亦应发愿将观世音菩萨的悲、智、愿、行落实在生活中。礼拜大悲忏的功德殊胜，不仅能让我们培养出内观与内省的能力，也透过菩萨的加被，让我们净化自心、度脱烦恼、忏罪消业。