Generosity

It is the most basic of practices in making merit. Giving of material gifts include food to the hungry, medicine to the sick and so on. Giving (dana) is highly praised by The Buddha since it is a fundamental virtue and since it helps reduce taïha or craving, the house-builder of suffering, as He identified this mental defilement.

Whatever is a necessity of life to one who lacks it and whoever should supply that lack is said to give material gifts. Laymen give monks four kinds of material gifts. These are robes, alms-food, shelter and medicine. Thereby they accumulate a lot of merit.  

A giver of food, for instance, bestows five blessings to the receiver: long life, beauty, happiness, strength, and intelligence. As a result long life, beauty, happiness, strength, and intelligence will be his share.

In addition, he accrues five more blessings: the affection of many, noble association, good reputation, self-confidence, and heavenly rebirth.

As in other good or bad action, so also in giving, it is the intention (cetana) that really counts as the action, and not the mere outward deed. Here, the good intention (kusala-cetana) that arises in the giver on three occasions of (a) producing the gift prior to giving, (b) giving the gift, and (c) recollecting with a pleased heart after the gift has been given, is the way of making merit in giving.