The Buddha shares the three bases for making merit through 1) giving, 2) ethical conduct, and 3) cultivating a mind of loving-kindness.

ITI 60  Puññakiriyavatthu sutta - Bases for Making Merit

Vuttañhetaṁ bhagavatā vuttamarahatāti me sutaṁ:

This was said by the Blessed One, said by the Arahant, as I have heard:

“Tīṇimāni, bhikkhave, puññakiriyavatthūni. Katamāni tīṇi? Dānamayaṁ puññakiriyavatthu, sīlamayaṁ puññakiriyavatthu, bhāvanāmayaṁ puññakiriyavatthu imāni kho, bhikkhave, tīṇi puññakiriyavatthūnī”ti.

“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.”

Etamatthaṁ bhagavā avoca. Tatthetaṁ iti vuccati:

The Blessed One spoke on this matter. In this regard, it is said:

“Puññameva so sikkheyya,
āyataggaṁ sukhudrayaṁ;
Dānañca samacariyañca,
mettacittañca bhāvaye.

“One should train only in merit,
which brings long-lasting |happiness::contentment, ease, pleasant abiding [sukha]|;
Cultivate giving, ethical conduct,
and cultivate a |mind of loving-kindness::mind of benevolence, friendly heart [mettacitta]|.

Ete dhamme bhāvayitvā,
tayo sukhasamuddaye;
Abyābajjhaṁ sukhaṁ lokaṁ,
paṇḍito upapajjatī”ti.

Having cultivated these qualities,
the three causes of happiness;
The wise one re-arises,
in a non-afflictive and pleasant world.”

Ayampi attho vutto bhagavatā, iti me sutanti.

This matter too was spoken by the Blessed One, as I have heard.

See AN 8.36 for a detailed parallel version of this discourse.

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
View all discourses →
Loving Kindness

Loving Kindness

The practice of developing boundless love and goodwill toward all beings, starting with oneself and extending outward.

Also known as: metta practice, unconditional love, goodwill meditation, goodwill, benevolence, kindness, friendliness
Pāli: mettā, metta, abyāpāda, abyāpajja
View all discourses →
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
View all discourses →
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
View all discourses →

Last updated on December 13, 2025