Puñña: merit, meritorious, is a popular term for kammically advantageous kusala action. Opposite terms: apuñña= demerit. pāpa= 'bad', 'evil'. The value of meritorious action is often stressed, e.g., in the Treasure Store Sutta see: Khp. Tr., Dhp 18, 118, 122. - The Community of Noble Bhikkhus ariya-sangha the third Refuge see: ti-sarana is said to be;the incomparable field of merit in the world; anuttaram, puññakkhettam see: 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.
Maha Thera Nyanatiloka. Manual of Buddhist Terms and Doctrines, Buddhist Publication Society, first edition 1952.