Floods of Merit, Abhisanda Sutra (AN 8.39)

Dharmachari Seven, Wisdom Quarterly translation, Numerical Discourses of the Buddha, Book of the Eights, Abhisanda Sutta (AN 8.39)

"Disciples, there are these eight higher results [yields or floods] of merit, floods of skillfulness, nutriments of happiness, resulting in happiness, celestial, leading to heavenly rebirths, leading to what is desirable, pleasant, and welcome, to well being and joy. What are the eight?

"A disciple of the noble ones goes to the Buddha for guidance (sarana). This is the first higher result....

"A disciple of the noble ones goes to the Dharma for guidance. This is the second higher result of merit...

"A disciple of the noble ones goes to the [accomplished] Sangha for guidance. This is the third higher result of merit...

• Do Buddhists go for "refuge"? No, they go for "guidance."
  

Five Great Gifts
"In addition, there are these five great gifts -- longstanding, traditional, ancient, unchanged -- that are reliable, beyond doubt, which wise wandering ascetics and temple brahmins find no fault with. What are the five?

"A disciple of the noble ones abandons the taking of life and abstains from it. By doing so, one gives a gift to others: freedom from danger, freedom from animosity, freedom from oppression to an uncounted number of beings. By so giving, one gains in return a share in unlimited freedom from danger, freedom from animosity, and freedom from oppression. This is the first great gift...

"Abandoning the taking of what is not freely given, a disciple of the noble ones abstains from it. By so doing, one gives a gift to others: freedom... [and] gains... This is the second great gift...

"Abandoning sexual misconduct [defined in a limited way as sex with ten kinds of partners that are out of bounds or more generally as doing harm to oneself and/or others when seeking to satisfy one's sensual impulses], a disciple of the noble ones abstains from it. By so doing, one gives the gift to others: freedom... [and] gains... This is the third great gift...

"Abandoning false speech, a disciple of the noble ones abstains from it. By so doing, one gives a gift to others: freedom... [and] gains... This is the fourth great gift...

"Abandoning the use of intoxicants, a disciple of the noble ones abstains from it. By so doing, one gives a gift to others: freedom from danger, freedom from animosity, freedom from oppression to an uncounted number of beings.

"By so giving, one gains in return a share in unlimited freedom from danger, freedom from animosity, and freedom from oppression. This is the fifth great gift -- longstanding, traditional, ancient, unchanged -- that are reliable, not doubted, which wise wandering ascetics and temple brahmins find no fault with."