When the different ways of kusala kamma are explained in the suttas, dāna or generosity is usually mentioned first, sīla or morality is mentioned next, and after that “bhāvanā” or mental development. There are many ways to develop kusala and understanding of these ways conditions the performing of them. Paññā, understanding, is the factor which above all conditions the elimination of akusala and the development of kusala. There can be dāna and sīla without paññā , but when there is paññā , dāna and sīla are of a higher degree of kusala. There can be no bhāvanā or mental development without paññā . Paññā is an indispensable factor for bhāvanā, and on the other hand paññā is developed through bhāvanā.