When we offer music, we emanate countless goddesses playing musical instruments such as flutes, drums, and lutes, and singing melodious songs. The sound of this music fills all three realms - the human realm, the god realm above, and the naga realm below - and induces uncontaminated bliss in all holy beings. By offering music we create the cause to hear only pleasant sounds in the future, especially the sound of Dharma; and never to hear unpleasant sounds such as bad news. It is also the cause for attaining the speech of a Buddha.
Great Treasury of Merit