Six Perfections: Buddhism & the Cultivation of Character, p 55-56From the earliest periods of Buddhist history, morality (śilā) was understood to be fundamental to the practice, often interpreted as the starting point of the Buddhist path or as a prerequisite for it. The early Buddhist monastic community organized itself around a set of ten precepts and a much more detailed set of monastic rules (vinaya) that served to guide practitioners and establish them in a very specific form of life. These were broadened and adapted to the lives of lay followers in separate lists and codes of virtue specifically tailored to the circumstances of nonmonastic life. Regardless of these differences, however, morality was considered fundamental to Buddhist practice. … The most basic moral teaching for Buddhist monks and nuns, and therefore the one most committed to memory, is a list of ten precepts, the first five of which constitute the moral fundamentals of the laity. These require that a Buddhist refrain from (l) harming living creatures, (2) taking what has not been given, (3) inappropriate sexual activity, (4) false speech, (5) intoxicants that lead to carelessness, (6) eating after midday, (7) attending entertainment, (8) wearing jewelry or perfume, (9) sleeping on luxurious beds, and (10) handling money. These precepts are considered “paths of training” (śiksā-pada) because they function not just to prohibit immoral behavior but also, more importantly, to transform the character of the practitioner. In fact, in all forms of Buddhism, morality is “perfected” when an enlightened motivation takes hold, a motivation in which moral rules are no longer the focus of attention. When nonattachment, compassion, and wisdom prevail in the mind, then morality is thought to function naturally without recourse to rules and prohibitions. The precepts are part of the path of training meant to inculcate states of mind from which moral action might one day flow naturally. …
[T]en virtuous acts (daśakusala).
The ten acts of virtue are applicable to all Buddhists, monastic and laity, and are typically taught in terms of restraints on body, speech, and mind. These include abstention from (l) killing, (2) stealing, (3) sexual misconduct, (4) lying, (5) slander, (6) harsh, derogatory speech, (7) frivolous speech, (8) covetousness, (9) anger and malice, and (10) false views. The first three recommend restraint for the body, the next four delimit speech, and the final three refer to states of mind.