To set up memorial tablets and spend money on such offerings is simply trying to compensate for one's deed with cash. That is why the Buddhist community has protested against the large number of advertisements for such rituals, made in the name of Buddhism.
設牌位、出錢供養嬰靈，只是一種交易，前幾年許多所謂佛堂以佛教名義大作嬰靈廣告，佛教界就曾群起前往抗議。