Value theory
According to the relevant works, there are four kinds of merits of auspicious lying (different works have different opinions): First, the body does not relax, and it will not produce thoughts and behaviors that are inferior to the law because of dispersion. Second, don't lose mindfulness. The lion is the king of all animals, and we won't lose mindfulness in our sleep. We will sleep at this level and never forget the mindfulness of practicing good dharma. Third, you won't fall into a state of deep sleep and deep drowsiness, but you can always be alert. Fourth, don't have nightmares, but often have auspicious dreams. Sakyamuni Buddha knew all kinds of dharma like the back of his hand. When he was in nirvana, all his actions chose this posture, which must be of great benefit to later scholars.