Water offerings are the most fundamental offerings we can make to the Three Jewels. Water offerings are typically made in sets of 7 or 8 bowls. Making 100,000 water offerings is one of the preliminary practices that all Buddhist practitioners should complete during their lifetime.
On worldly level, water offerings create the causes for gaining wealth and purifying the negative karma that causes poverty. Spiritually, they are a direct cause for us to be successful in our meditations and to curb attachments to the five senses. It is highly recommended for all Buddhist practitioners to make as many sets of water offerings as possible. The more we offer the more merit we collect.