佛学大辞典

merit, meritorious, is a popular term for karmically wholesome (kusala) action. Opposite terms: apun~n~a, 'demerit'; pa^pa, 'bad', 'evil', The value of meritorious action is often stressed, e.g., in the Treasure Store Sutta (s. Khp. Tr.), Dhp 18, 118, 122. - The Community of Holy Monks (ariya-sangha), the third Refuge (s. ti-sarana), is said to be "the incomparable field of merit in the world" (anuttaram pun~n~akkhettam lokassa); s. anussati 3. The Arahats, however, having transcended all life-affirming and rebirth-producing actions, are said to be "beyond merit and demerit"; see Sn. 520, 547, 636, 790. - See foll. 3 articles.
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