Summary
Of these ten ways of making merit, the merit in giving (dana) arises when one thinks, 'I will give a gift' when one gives the gift, and when one reflects 'I have given the gift'. Thus the three intentions — preliminary intention (pubbacetana), intention at the time of giving the gift (muñcana-cetana), and subsequent intention after giving it (aparacetana) — become one and constitute the way of making merit in giving.
The merit which consists of moral conduct or virtue (sila) arises also when one thinks, ‘I will fulfill the precepts’, when one fulfils them, and when one reflects ‘I have fulfilled the precepts’. All three intentions becoming one constitute the way of making merit in moral conduct. So it is for the remaining eight.