In the Velāma Sutta, the Buddha provides us with a vivid outline of the relative degrees of merit that can be acquired by performing different kinds of good actions.

In this translation and introduction to the Velāma Sutta (AN 9.20), the author brings out the salient message of the sutta, which is to perform good deeds. However, it is pointed out that the Buddha sees developing concentration and meditating on loving-kindness and impermenance as the best sources of merit since they lead to liberation.