Meritorious Deeds
“Monks, do not fear meritorious deeds. This is an expression denoting happiness, what is desirable, wished for, dear, and agreeable, that is, meritorious deeds. For I know full well, monks, that for a long time I experienced desirable, wished for, dear, and agreeable results from
often performing meritorious deeds...

It occurred to me, monks, to wonder: ‘Of what kind of deed of mine is this the fruit? Of what deed’s ripening am I now of such great accomplishment and power?’ And then it occurred to me: ‘It is the fruit of three kinds of deeds of mine, the ripening of three kinds of deeds that I am now of such great accomplishment and power: deeds of giving, of self-mastery, and of refraining."
(Itivuttaka (It) 22; 14–15), Extracted from "In the Buddha's Words by Bhikkhu Bodhi."

Three Bases of Merit

“There are, O monks, three ways of making merit. What three? There are ways of making merit by giving, by moral discipline, and by the development of meditation...These, monks, are the three ways of making merit.”
(Anguttara Nikaya (AN) 8:36; IV 241–43), Extracted from "In the Buddha's Words by Bhikkhu Bodhi."

Eight Persons of Worthy of Gifts

“Monks, these eight persons are worthy of gifts, worthy of hospitality, worthy of offerings, worthy of reverential salutations, the unsurpassed field of merit for the world. What eight?
The stream-enterer, the one practicing for the realization of the fruit of stream-entry; the once-returner, the one practicing for the realization of the fruit of once-returning; the nonreturner, the one practicing for the realization of the fruit of the non-returning; the arahant, the one practicing for arahant ship.
Monks, these eight persons are worthy of gifts, worthy of hospitality, worthy of offerings, worthy of reverential salutations, the unsurpassed field of merit for the world.”
(Anguttara Nikaya (AN) 8:59; IV 292), Extracted from "In the Buddha's Words by Bhikkhu Bodhi."

Superior Person's Gifts

“There are, O monks, these five gifts of a superior person. What five? He gives a gift out of faith; he gives a gift respectfully; he gives a gift at the right time; he gives a gift with a generous heart; he gives a gift without denigration...“These, monks, are the five gifts of a superior person.”
(Anguttara Nikaya (AN) 5:148; III 172–73), Extracted from "In the Buddha's Words by Bhikkhu Bodhi."