Depending on the extent of one's practice of giving and ethical conduct, one is reborn in human and various heavenly realms if one has not undertaken cultivation of the mind.

AN 8.36  Puññakiriyavatthu sutta - Bases for Making Merit

“Tīṇimāni, bhikkhave, puññakiriyavatthūni. Katamāni tīṇi? Dānamayaṁ puññakiriyavatthu, sīlamayaṁ puññakiriyavatthu, bhāvanāmayaṁ puññakiriyavatthu.

“Bhikkhus, there are these three bases for making merit. What three? The basis for making merit through |giving::the act of giving or donating, with an intention to give [dāna]|, the basis for making merit through |ethical conduct::virtue, moral integrity [sīla]|, and the basis for making merit through |cultivation::development, meditation [bhāvanā]|. These, bhikkhus, are the three bases for making merit.

Idha, bhikkhave, ekaccassa dānamayaṁ puññakiriyavatthu parittaṁ kataṁ hoti, sīlamayaṁ puññakiriyavatthu parittaṁ kataṁ hoti, bhāvanāmayaṁ puññakiriyavatthuṁ nābhisambhoti. So kāyassa bhedā paraṁ maraṇā manussadobhagyaṁ upapajjati.

1.) Here, bhikkhus, a certain person has practiced the basis for making merit through giving to a |limited::small, tiny [paritta]| extent, he has practiced the basis for making merit through ethical conduct to a limited extend, but he has not engaged in the basis for making merit through cultivation. With the breaking up of the body, after death, he is reborn in |an unfortunate human state::a wretched human condition [manussadobhagya]|.

Idha pana, bhikkhave, ekaccassa dānamayaṁ puññakiriyavatthu mattaso kataṁ hoti, sīlamayaṁ puññakiriyavatthu mattaso kataṁ hoti, bhāvanāmayaṁ puññakiriyavatthuṁ nābhisambhoti. So kāyassa bhedā paraṁ maraṇā manussasobhagyaṁ upapajjati.

2.) Here, however, bhikkhus, a certain person has practiced the basis for making merit through giving |moderately::to a moderate degree [mattaso]|, he has practiced the basis for making merit through ethical conduct moderately, but he has not engaged in the basis for making merit through cultivation. With the breaking up of the body, after death, he is reborn in a |fortunate human state::prosperous human condition [manussasobhagya]|.

Idha pana, bhikkhave, ekaccassa dānamayaṁ puññakiriyavatthu adhimattaṁ kataṁ hoti, sīlamayaṁ puññakiriyavatthu adhimattaṁ kataṁ hoti, bhāvanāmayaṁ puññakiriyavatthuṁ nābhisambhoti. So kāyassa bhedā paraṁ maraṇā cātumahārājikānaṁ devānaṁ sahabyataṁ upapajjati. Tatra, bhikkhave, cattāro mahārājāno dānamayaṁ puññakiriyavatthuṁ atirekaṁ karitvā, sīlamayaṁ puññakiriyavatthuṁ atirekaṁ karitvā, cātumahārājike deve dasahi ṭhānehi adhigaṇhantidibbena āyunā, dibbena vaṇṇena, dibbena sukhena, dibbena yasena, dibbena ādhipateyyena, dibbehi rūpehi, dibbehi saddehi, dibbehi gandhehi, dibbehi rasehi, dibbehi phoṭṭhabbehi.

3.) Here, however, bhikkhus, a certain person has practiced the basis for making merit through giving |to a great extent::excessively, abundantly [adhimatta]|, he has practiced the basis for making merit through ethical conduct to a great extent, but he has not engaged in the basis for making merit through cultivation. With the breaking up of the body, after death, he is reborn in the company of the gods of the realm of the Four Great Kings. There, bhikkhus, the Four Great Kings, having practiced superlatively the basis for making merit through giving and the basis for making merit through ethical conduct, surpass the gods belonging to the realm of the Four Great Kings in ten respects: in celestial lifespan, celestial beauty, celestial happiness, celestial fame, celestial authority, and in celestial forms, sounds, scents, tastes, and tactile sensations.

Idha pana, bhikkhave, ekaccassa dānamayaṁ puññakiriyavatthu adhimattaṁ kataṁ hoti, sīlamayaṁ puññakiriyavatthu adhimattaṁ kataṁ hoti, bhāvanāmayaṁ puññakiriyavatthuṁ nābhisambhoti. So kāyassa bhedā paraṁ maraṇā tāvatiṁsānaṁ devānaṁ sahabyataṁ upapajjati. Tatra, bhikkhave, sakko devānamindo dānamayaṁ puññakiriyavatthuṁ atirekaṁ karitvā sīlamayaṁ puññakiriyavatthuṁ atirekaṁ karitvā tāvatiṁse deve dasahi ṭhānehi adhigaṇhātidibbena āyunā …pe… dibbehi phoṭṭhabbehi.

4.) Here, however, bhikkhus, a certain person has practiced the basis for making merit through giving to a great extent, he has practiced the basis for making merit through ethical conduct to a great extent, but he has not engaged in the basis for making merit through cultivation. With the breaking up of the body, after death, he is reborn in the company of the gods of the Thirty-Three. There, bhikkhus, |Sakka::name of the king of the deities [sakka]|, lord of the gods, having practiced superlatively the basis for making merit through giving and the basis for making merit through ethical conduct, surpass the gods of the Thirty-Three in ten respects: in celestial lifespan, celestial beauty, celestial happiness, celestial fame, celestial authority, and in celestial forms, sounds, scents, tastes, and tactile sensations.

Idha pana, bhikkhave, ekaccassa dānamayaṁ puññakiriyavatthu adhimattaṁ kataṁ hoti, sīlamayaṁ puññakiriyavatthu adhimattaṁ kataṁ hoti, bhāvanāmayaṁ puññakiriyavatthuṁ nābhisambhoti. So kāyassa bhedā paraṁ maraṇā yāmānaṁ devānaṁ sahabyataṁ upapajjati. Tatra, bhikkhave, suyāmo devaputto dānamayaṁ puññakiriyavatthuṁ atirekaṁ karitvā, sīlamayaṁ puññakiriyavatthuṁ atirekaṁ karitvā, yāme deve dasahi ṭhānehi adhigaṇhātidibbena āyunā …pe… dibbehi phoṭṭhabbehi.

5.) Here, however, bhikkhus, a certain person has practiced the basis for making merit through giving to a great extent, he has practiced the basis for making merit through ethical conduct to a great extent, but he has not engaged in the basis for making merit through cultivation. With the breaking up of the body, after death, he is reborn in the company of the gods of |Yāmā::name of a group of deities [yāmā]|. There, bhikkhus, the young god |Suyāma::lord of the Yāma deities [suyāma]|, having practiced superlatively the basis for making merit through giving and the basis for making merit through ethical conduct, surpass the gods of Yāmā in ten respects: in celestial lifespan, celestial beauty, celestial happiness, celestial fame, celestial authority, and in celestial forms, sounds, scents, tastes, and tactile sensations.

Idha pana, bhikkhave, ekaccassa dānamayaṁ puññakiriyavatthu adhimattaṁ kataṁ hoti, sīlamayaṁ puññakiriyavatthu adhimattaṁ kataṁ hoti, bhāvanāmayaṁ puññakiriyavatthuṁ nābhisambhoti. So kāyassa bhedā paraṁ maraṇā tusitānaṁ devānaṁ sahabyataṁ upapajjati. Tatra, bhikkhave, santusito devaputto dānamayaṁ puññakiriyavatthuṁ atirekaṁ karitvā, sīlamayaṁ puññakiriyavatthuṁ atirekaṁ karitvā, tusite deve dasahi ṭhānehi adhigaṇhātidibbena āyunā …pe… dibbehi phoṭṭhabbehi.

6.) Here, however, bhikkhus, a certain person has practiced the basis for making merit through giving to a great extent, he has practiced the basis for making merit through ethical conduct to a great extent, but he has not engaged in the basis for making merit through cultivation. With the breaking up of the body, after death, he is reborn in the company of the gods of the |Tusita heaven::content, fulfilled, satisfied [tusita]|. There, bhikkhus, the young god |Santusita::lord of the Tusita heaven [santusita]|, having practiced superlatively the basis for making merit through giving and the basis for making merit through ethical conduct, surpass the gods of the Tusita heaven in ten respects: in celestial lifespan, celestial beauty, celestial happiness, celestial fame, celestial authority, and in celestial forms, sounds, scents, tastes, and tactile sensations.

Idha pana, bhikkhave, ekaccassa dānamayaṁ puññakiriyavatthu adhimattaṁ kataṁ hoti, sīlamayaṁ puññakiriyavatthu adhimattaṁ kataṁ hoti, bhāvanāmayaṁ puññakiriyavatthuṁ nābhisambhoti. So kāyassa bhedā paraṁ maraṇā nimmānaratīnaṁ devānaṁ sahabyataṁ upapajjati. Tatra, bhikkhave, sunimmito devaputto dānamayaṁ puññakiriyavatthuṁ atirekaṁ karitvā, sīlamayaṁ puññakiriyavatthuṁ atirekaṁ karitvā, nimmānaratīdeve dasahi ṭhānehi adhigaṇhātidibbena āyunā …pe… dibbehi phoṭṭhabbehi.

7.) Here, however, bhikkhus, a certain person has practiced the basis for making merit through giving to a great extent, he has practiced the basis for making merit through ethical conduct to a great extent, but he has not engaged in the basis for making merit through cultivation. With the breaking up of the body, after death, he is reborn in the company of the gods of the |Nimmānarati heaven::name of a group of deities who delight in creation [nimmānaratī]|. There, bhikkhus, the young god |Sunimmita::lord of the gods who delight in creation [sunimmita]|, having practiced superlatively the basis for making merit through giving and the basis for making merit through ethical conduct, surpass the gods of the Nimmānarati heaven in ten respects: in celestial lifespan, celestial beauty, celestial happiness, celestial fame, celestial authority, and in celestial forms, sounds, scents, tastes, and tactile sensations.

Idha pana, bhikkhave, ekaccassa dānamayaṁ puññakiriyavatthu adhimattaṁ kataṁ hoti, sīlamayaṁ puññakiriyavatthu adhimattaṁ kataṁ hoti, bhāvanāmayaṁ puññakiriyavatthuṁ nābhisambhoti. So kāyassa bhedā paraṁ maraṇā paranimmitavasavattīnaṁ devānaṁ sahabyataṁ upapajjati. Tatra, bhikkhave, vasavattī devaputto dānamayaṁ puññakiriyavatthuṁ atirekaṁ karitvā, sīlamayaṁ puññakiriyavatthuṁ atirekaṁ karitvā, paranimmitavasavattīdeve dasahi ṭhānehi adhigaṇhātidibbena āyunā, dibbena vaṇṇena, dibbena sukhena, dibbena yasena, dibbena ādhipateyyena, dibbehi rūpehi, dibbehi saddehi, dibbehi gandhehi, dibbehi rasehi, dibbehi phoṭṭhabbehi.

8.) Here, however, bhikkhus, a certain person has practiced the basis for making merit through giving to a great extent, he has practiced the basis for making merit through ethical conduct to a great extent, but he has not engaged in the basis for making merit through cultivation. With the breaking up of the body, after death, he is reborn in the company of the gods of the |Paranimmitavasavatti heaven::realm of the gods who wield power over the creations of others [paranimmitavasavattī]|. There, bhikkhus, the young god |Vasavatti::lord of the Paranimmitavasavatti heaven [vasavattī]|, having practiced superlatively the basis for making merit through giving and the basis for making merit through ethical conduct, surpass the gods of the Paranimmitavasavatti heaven in ten respects: in celestial lifespan, celestial beauty, celestial happiness, celestial fame, celestial authority, and in celestial forms, sounds, scents, tastes, and tactile sensations.

Imāni kho, bhikkhave, tīṇi puññakiriyavatthūnī”ti.

These, bhikkhus, are the three bases for making merit.”

Topics & Qualities:

Giving

Giving

The act of generosity, sharing, or offering to others without expecting anything in return. Giving is considered a foundational virtue in Buddhist practice, fostering selflessness and compassion.

Also known as: generosity, charity, donation, almsgiving, donating, philanthropy, providing with, gift with
Pāli: dāna
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Cultivation

Cultivation

The active practice of 'bringing into being' wholesome states. It is the deliberate nurturing of the bright state of mind.

Also known as: development, improvement, meditation, nurturing, growth
Pāli: bhāvanā
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Ethical conduct

Ethical conduct

A disciplined way of living grounded in harmlessness and integrity. Ethical conduct restrains the body and speech from harm, purifies behavior, and forms the foundation for collectedness and wisdom.

Also known as: moral integrity, right action, virtue
Pāli: sīla, sammākammanta
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Merit

Merit

Wholesome result of good conduct, generosity, and right intention. Merit brightens the mind and supports happiness and favorable conditions for practice.

Also known as: good deeds, spiritual wealth
Pāli: puñña, kalyāṇa
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Last updated on December 13, 2025