In the Suttanta Piṭaka are found not only the fundamentals of
the Dhamma but also practical guidelines to make the Dhamma meaningful
and applicable to daily life. All observances and practices which form
steps in the Buddha’s Noble Path of Eight Constituents lead to spiritual
purification at three levels:

To begin with one must make the right resolution to take refuge
in the Buddha, to follow the Buddha’s teaching and to be guided by the
Sangha. The first disciples who made the declaration of faith in the
Buddha and committed themselves to follow his teaching were the two
merchant brothers, Tapussa and Bhallika. They were travelling with their
followers in five hundred carts when they saw the Buddha in the
vicinity of the Bodhi tree after his enlightenment. The two merchants
offered him honey rice cakes. Accepting their offering and thus breaking
the fast he had imposed on himself for seven weeks, the Buddha made
them his disciples by letting them recite after him:

This recitation became the formula of declaration of faith in
the Buddha and his teaching. Later when the Sangha became established
the formula was extended to include the third commitment:

As a practical step capable of immediate and fruitful use by
people in all walks of life the Buddha gave discourses on charity
explaining its virtues, and on the right way and the right attitude of
mind with which an offering is to be made for spiritual benefit.

The motivating force in an act of charity is the volition, the
will to give. Charity is a meritorious action that arises only out of
volition. Without the will to give there is no act of giving. Volition
in giving alms is of three types:

Whether the offering is made in homage to the living Buddha or
to a minute particle of his relics after his passing away, it is the
volition, its strength and purity, that determines the nature of the
result thereof.

The discourses also explain the incorrect attitudes of mind with which no act of charity should be performed.

A donor should avoid looking down on others who cannot make a
similar offering nor should he celebrate his own charity. Polluted by
such unworthy thoughts his volition is only of an inferior grade.

When an act of charity is motivated by expectations of
beneficial results of immediate prosperity and happiness or rebirth in
higher existences the accompanying volition is classified as mediocre.

It is only when the good deed of alms-giving is performed out
of a spirit of renunciation motivated by thoughts of pure selflessness,
aspiring only for attainment to nibbāna where all suffering ends, that the volition underlying this act is regarded as of superior grad

There are abundant examples in the discourses concerning charity and ways of giving alms.

Practice of sīla forms a most fundamental aspect of the
Buddha’s teaching. It consists of practice of Right Speech, Right
Action, and Right Livelihood to purge oneself of impure deeds, words and
thoughts. Together with the commitment of the Threefold Refuge (as
described above) a lay disciple observes the five precepts by making the
following formal vow:

In addition to the negative aspect of the above formula which emphasizes abstinence, there is also the positive aspect of sīla.
For instance, we find in many discourses the statement: “He refrains
from killing, puts aside the cudgel and the sword; full of kindness and
compassion he lives for the welfare and happiness of all living things.”
Every precept laid down in the formula has these two aspects.

Depending upon the individual and the stage of one’s progress,
other forms of precepts (e.g. eight precepts, ten precepts) may be
observed. For the bhikkhus of the order higher and advanced types of
practices of morality are laid down. The five precepts are to be always
observed by lay disciples, who may occasionally enhance their
self-discipline by observing eight or ten precepts. For those who have
already embarked on the path of a holy life the ten precepts are
essential preliminaries to further progress.

Sīla of perfect purity serves as a foundation for the next stage of progress, samādhi-purity of mind through concentration meditation.

Mental cultivation for spiritual uplift consists of two steps.
The first step is to purify the mind from all defilements and corruption
and to have it focused on a single point. A determined effort (Right
Effort) must be made to narrow down the range of thoughts in the
wavering, unsteady mind. Then attention (Right Mindfulness or
Attentiveness) must be fixed on a selected object of meditation until
one-pointedness of mind (Right Concentration) is achieved. In such a
state, the mind becomes freed from hindrances, pure, tranquil, powerful
and bright. It is then ready to advance to the second step by which magga insight and fruition may be attained in order to transcend the state of woe and sorrow.

The Suttanta Piṭaka records numerous methods of meditation to
bring about one-pointedness of mind. These methods of meditation are
dispersed throughout the suttas of the Piṭaka and are explained by the
Buddha sometimes singly, sometimes collectively, to suit the occasion
and the purpose for which they are recommended. The Buddha knew the
diversity of character and mental make-up of each individual and the
different temperaments and inclinations of those who approached him for
guidance. Accordingly he recommended different methods to different
persons to suit the special character and need of each individual.

The practice of mental cultivation which results ultimately in one-pointedness of mind is known as samādhi bhāvanā. Whoever wishes to develop samādhi bhāvanā
must have been established in the observance of the precepts, with the
senses controlled, calm and self-possessed, and must be contented.
Having been established in these four conditions he must select a place
suitable for meditation, a secluded spot. Then he should sit
cross-legged keeping his body erect and his mind alert; he should start
purifying his mind of the five hindrances (sensual desire; ill-will;
sloth and torpor; restlessness and worry; and doubt) by choosing a
meditation method suitable to him and practising meditation with zeal
and enthusiasm. For instance, with the Anapana method he keeps watching
the incoming and outgoing breath until he can have his mind fixed
securely on the breath at the tip of the nose.

When he realizes that the five hindrances have been removed he
becomes gladdened, delighted, calm and blissful. This is the beginning
of samādhi (concentration), which will further develop until it attains one-pointedness of mind.

Thus one-pointedness of mind is concentration of mind when it
is aware of one object, and only one of a wholesome nature. This is
attained by the practice of meditation upon one of the subjects
recommended for the purpose by the Buddha.

The subject and methods of meditation as taught in the suttas of the Piṭaka are designed both for attainment of samādhi as well as for development of insight knowledge, Vipassana ñāṇa, as a direct path to nibbāna. As a second step in the practice of meditation after achieving samādhi,
when the concentrated mind has become purified, firm and imperturbable,
the meditator directs and inclines his mind to insight knowledge (vipassanā-ñāṇa). With this insight knowledge he discerns the three characteristics of the phenomenal world: impermanence (anicca), suffering (dukkha) and non-self (anattā).

As he advances in his practice and his mind becomes more and
more purified, firm and imperturbable, he directs and inclines his mind
to the knowledge of the extinction of moral impurities (āsavakkhaya ñāṇa). He then truly understands dukkha, the cause of dukkha, the cessation of dukkha and the path leading to the cessation of dukkha. He also comes to understand fully the moral intoxicants (āsavas) as they really are, the cause of āsavas, the cessation of āsavas and the path leading to the cessation of the āsavas.

With this knowledge of extinction of āsavas he becomes
liberated. The knowledge of liberation arises in him. He knows that
rebirth is no more, that he has lived the holy life. He has done what he
has to do for the realization of magga. There is nothing more for him to do for such realization.

The Buddha taught with only one object-the extinction of
suffering and release from conditioned existence. That object can be
obtained by the practice of meditation (for calm and insight) as laid
down in numerous suttas of the Suttanta Piṭaka.