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Viewing Buddha statues IS a practice and creates great merit. “Mañjuśrī, suppose that another son or daughter of noble family simply saw a painting or a statue of the Buddha. If in doing so the latter would create incalculably greater merit than the former, no need to mention how incalculably greater the merit created would be if he or she showed respect to, or offered flowers, incense, fragrances, or candles to the image." - Śāntideva, Śikṣāsamuccaya, The “Compendium of Training"