From:
Milindapañha Milinda’s Questions
Arūpadhammavavatthānavagga Analysis of Formless Dhammas Chapter
7. Pāpapuññānaṁ appānappabhāvapañha Question on the Increase or Decrease of Merit and Demerit
Rājā āha—The king said,
“bhante nāgasena, kataraṁ nu kho bahutaraṁ puññaṁ vā apuññaṁ vā”ti? “Venerable Nāgasena, which of the two is greater, merit or demerit?”
“Puññaṁ kho, mahārāja, bahutaraṁ, apuññaṁ thokan”ti. “Merit is greater, your majesty, demerit is small.”
“Kena kāraṇenā”ti? “For what reason?”
“Apuññaṁ kho, mahārāja, karonto vippaṭisārī hoti ‘pāpakammaṁ mayā katan’ti, tena pāpaṁ na vaḍḍhati. “For one doing demerit, your majesty, there is the regret, ‘I have committed an evil deed’, and therefore demerit does not increase.
Puññaṁ kho, mahārāja, karonto avippaṭisārī hoti, avippaṭisārino pāmojjaṁ jāyati, pamuditassa pīti jāyati, pītimanassa kāyo passambhati, passaddhakāyo sukhaṁ vedeti, sukhino cittaṁ samādhiyati, samāhito yathābhūtaṁ pajānāti, tena kāraṇena puññaṁ vaḍḍhati. “But for one doing merit, your majesty, there is no regret; and for one without regret gladness arises; for one who is glad joy arises; for one with a joyous mind the body calms down; one with a calmed body experiences happiness; the mind of one who is happy becomes concentrated; and one who is concentrated knows things as they really are. For this reason, merit increases.
Puriso kho, mahārāja, chinnahatthapādo bhagavato ekaṁ uppalahatthaṁ datvā ekanavutikappāni vinipātaṁ na gacchissati. “Even if a man with his hands and feet cut off gives just a handful of lotuses to the Blessed One, he will not go to a hell realm for ninety-one eons.
Imināpi, mahārāja, kāraṇena bhaṇāmi ‘puññaṁ bahutaraṁ, apuññaṁ thokan’”ti. For this reason, your majesty, merit is greater and demerit is small.”
“Kallosi, bhante nāgasenā”ti. “You are clever, venerable Nāgasena.”
Pāpapuññānaṁ appānappabhāvapañho sattamo. Question on the Increase or Decrease of Merit and Demerit seventh