The Buddha shares the three bases for making merit through 1) giving, 2) ethical conduct, and 3) cultivating a mind of loving-kindness.
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.
This was said by the Blessed One, said by the Arahant, as I have heard:
“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.”
The Blessed One spoke on this matter. In this regard, it is said:
“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]|.
Having cultivated these qualities,
the three causes of happiness;
The wise one re-arises,
in a non-afflictive and pleasant world.”
This matter too was spoken by the Blessed One, as I have heard.
Vuttañhetaṁ bhagavatā vuttamarahatāti me sutaṁ:
“Tīṇimāni, bhikkhave, puññakiriyavatthūni. Katamāni tīṇi? Dānamayaṁ puññakiriyavatthu, sīlamayaṁ puññakiriyavatthu, bhāvanāmayaṁ puññakiriyavatthu— imāni kho, bhikkhave, tīṇi puññakiriyavatthūnī”ti.
Etamatthaṁ bhagavā avoca. Tatthetaṁ iti vuccati:
“Puññameva so sikkheyya,
āyataggaṁ sukhudrayaṁ;
Dānañca samacariyañca,
mettacittañca bhāvaye.
Ete dhamme bhāvayitvā,
tayo sukhasamuddaye;
Abyābajjhaṁ sukhaṁ lokaṁ,
paṇḍito upapajjatī”ti.
Ayampi attho vutto bhagavatā, iti me sutanti.
See AN 8.36 for a detailed parallel version of this discourse.