AN 9.20

“Even more fruitful, householder, than the great alms offering that the brahmin Velāma gave, 

and feeding one person accomplished in view, and feeding a hundred persons accomplished in view; 
and feeding one once-returner, and feeding a hundred once-returners; 
and feeding one non-returner, and feeding a hundred non-returners; 
and feeding one arahant, and feeding a hundred arahants; 
and feeding one paccekabuddha, and feeding a hundred paccekabuddhas; 
and feeding the Tathāgata, the Arahant, the Perfectly Enlightened One; 
and feeding the Saṅgha of bhikkhus headed by the Buddha; 
and building a dwelling dedicated to the Saṅgha of the four quarters; 
and for one with a mind of confidence to go for refuge to the Buddha, the Dhamma, and the Saṅgha; 
and for one with a mind of confidence to undertake the five training rules: to abstain from the destruction of life . . . to abstain from liquor, wine, and intoxicants, the basis for heedlessness; 
and for one to develop a mind of loving-kindness even for the time it takes to pull a cow’s udder, would it be to develop the perception of impermanence just for the time of a finger snap.”