Sujata said: "World-honored One, after a Bodhisattva takes the upasaka precepts, how should he make offerings to the Three Treasures?"

- Good son, there are three kinds of fields of blessings in the world: (1) the field of returning kindness, (2) the field of meritorious virtue, and (3) the field of poverty.The field of returning kindness refers to parents, teachers, and monks. The field of meritorious virtue refers to those who attain the state of warmth all the way those who attain unsurpassed, perfect enlightenment. The field of poverty refers to all poverty-stricken people. The Tathagata, the World-honored One, belongs to two fields of blessings, the field of returning kindness and the field of meritorious virtue. The Dharma also belongs to these two fields. The Sangha belongs to the three fields of blessings, the fields of returning kindness, meritorious virtue, and poverty. Because of this, after a person has taken the upasaka precepts, he should sincerely and diligently make offerings to the Three Treasures. 

The Sutra on Upasaka Precepts, chapter seventeen.