This was said by the Blessed One, said by the Arahant, as I have heard:
“Bhikkhus, there are these three grounds for making merit. What are the three? The ground for making merit through |giving::the act of giving or donating, with an intention to give [dāna]|, the ground for making merit through |ethical conduct::virtue, moral integrity [sīla]|, and the ground for making merit through |cultivation::development, meditation [bhāvanā]|. These, bhikkhus, are the three bases for meritorious action.”
The Blessed One spoke on this matter. In this regard, it is said:
“One should train only in merit,
which brings long-lasting happiness;
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.