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南傳佛教英文辭典 【1】pun~n~a kiriya vatthu

”bases  of  meritorious  action”.  In  the  suttas,  3  are  mentioned  consisting  of  giving  (liberality;  da^na-maya-p.),  of  morality  (si^la-maya-p.)  and  of  mental  development  (meditation;  bha^vana^-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  (veyya^vacca),  (6)  transference  of  merit  (patta^nuppada^na),  (7)  rejoicing  in  others”  merit  (abbha^numodana),  (8)  expounding  the  Doctrine  (desana^),  (9)  listening  to  the  Doctrine  (savana),  (10)  straightening  one”s  right  views  (rectification  of  views;  ditthujukamma).  -  Expl.  in  Atthasa^lini  Tr.  209ff.
See  ”The  Advantages  of  Merit”,  by  Bhikkhu  Khantipalo  (BODHI  LEAVES  B.  38).

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