puñña-kiriya-vatthu

'bases of meritorious action'.

In the suttas, 3 are mentioned

• consisting of giving (liberality; dāna-maya-p.),

• of morality (sīla-maya-p.) and

• of mental development (meditation; bhāvanā-maya-p.).

See D.33; It.60; expl. in A.VIII.36.

Commentaries have a list of ten (dasa p.) which is very popular in Buddhist countries:

• (1)-(3) as above,

• (4) reverence (apaciti),

• (5) service (veyyāvacca),

• (6) transference of merit (pattānuppadāna),

• (7) rejoicing in others' merit (abbhānumodana),

• (8) expounding the Doctrine (desanā),

• (9) listening to the Doctrine (savana),

• (10) straightening one's right views (rectification of views; ditthujukamma). -

Expl. in Atthasālini Tr. 209ff.

See 'The Advantages of Merit', by Bhikkhu Khantipalo (BODHI LEAVES B. 38).