Merit-making is one of the most pervasive activities of lay Buddhist life, especially in the Theravada societies of Sri Lanka and Southeast Asia. Punya (Pali punna), merit, is the positive karmic force generated by wholesome deeds, understood to bring good fortune in this life and favourable circumstances in future rebirths, and ultimately to support progress toward liberation. Where the arduous meditative path to awakening is followed fully by relatively few, the accumulation of merit through generosity, ethical conduct and devotion is the everyday religion of the many, and the framework within which most Buddhists relate their present efforts to their future welfare.
The classic sources set out three bases of merit-making, giving, moral discipline, and mental cultivation, and later lists expand these to ten, adding such acts as showing respect, offering service, sharing merit with others, rejoicing in others' merit, teaching and listening to the teaching. Of these, giving is the most visible and the most emphasised in popular practice.