in Overflowing Merit.
Reasons for people to observe precepts. some might do so for self benefit, self generated peace .. or in case of incorporating with gift giving, people observe precepts so others may benefit from it. such as no killing, stealing etc.
IMO, observing precepts for benefit of others is highest form of generosity.
...Mendicants, these five gifts are great, original, long-standing, traditional, and ancient. They are uncorrupted, as they have been since the beginning. They’re not being corrupted now nor will they be. Sensible ascetics and brahmins don’t look down on them. What five? Firstly, a noble disciple gives up killing living creatures. By so doing they give to countless sentient beings the gift of freedom from fear, enmity, and ill will. And they themselves also enjoy unlimited freedom from fear, enmity, and ill will. This is the first gift that is a great offering, original, long-standing, traditional, and ancient. It is uncorrupted, as it has been since the beginning. It’s not being corrupted now nor will it be. Sensible ascetics and brahmins don’t look down on it. This is the fourth kind of overflowing merit …