Cultivating Kwan Yin Dharma or the Four Lotuses has the power to transform all negative energy that is created by four kinds of debt: blood debt, emotional debt, financial debt and addiction. The Four Lotuses dharma enables the transformation of our greed, anger, ignorance, addiction and our attachment. Consequently, it facilitates the opening of our bodhi mind, increases our concentration power and helps us accomplish countless good deeds. When we cultivate the Four Lotuses Dharma, we garner our concentration power to pray for and dedicate all our merits and virtues to all those who have perished or suffered due to the COVID-19 pandemic. The aggregate power of all the participants in this year World Peace Gathering and Mandala of Four Lotuses will help many COVID-19 deceased in the United States and worldwide.