The objectives of this thesis are :- 1) to study the doctrine of merit and the  benefits of merit-making in Theravāda Buddhist Scriptures  2) to study of the Upāsakas’ merit-making In Theravāda Buddhist Scriptures and 3) to analyze of the Upāsakas’ merit-making In  Buddhism, the Contemporaries and in Thai societies.   

              From the study of documentary research and interview, it is found that the principle of teaching about the performing of merit and the benefits of merit-making in Buddhism. Is the principle of practice for cleaning the body, the speech, and the mind from all sins. It is good karmas (good deeds) with cause the people to the progress and the happiness in their lives. It is the benefit very both of in the present and the future lives up to the ultimate truth. (Nirvāna)

                       The Upāsakas’ have the roles to merit-making with the patronage to the monks and help the monks to maintain Buddhism to the good stability. Besides, the Upāsakas’ have the aims in merit-making with going to the refuge (the supporter), performing the support to the monks, attaining the path and the result wish in the past existence, and sticking to attract the peoples’ minds, by helping one another, for the advantage to oneself and the societies.

              The merit-making by the Upāsakas’ at the Buddha's time and at present is of the similar characteristics. However of present, there are the way of material developments which cause the merit-making of present, to be of more developments than what was in the part time. Thus, the good part is that Buddhism flourished and the opposite part is Upāsaka personal gain which the Upāsaka must consider for the way to solve the problems and to help the monks to maintain Buddhism to be stable. So, the good Upāsakas’ must do their duties firmly and perfectly according the Upāsaka-Dharma for the their own benefits and happiness including the happiness in the societies forever.