Puñña-Kiriya-Vatthu
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; diṭṭhujukamma).- Expl.in Aṭṭhasālinī Tr.209ff.
See 'The Advantages of Merit',by Bhikkhu Khantipālo (BODHI LEAVES B.38).