This was said by the Buddha, the Perfected One: that is what I heard.

“Mendicants, there are these three grounds for making merit. What three? Giving, ethical conduct, and meditation are all grounds for making merit. These are the three grounds for making merit.”

The Buddha spoke this matter. On this it is said:

“One should practice only good deeds, 
whose happy outcome stretches ahead. 
Giving and moral conduct, 
developing a mind of love: 

having developed these 
three things yielding happiness, 
that astute one is reborn 
in a happy, pleasing world.”

This too is a matter that was spoken by the Blessed One: that is what I heard.