Two merits

two merits (Skt: divi sambhara ; Tib: tsok nyi)

Also called the two accumulations or two types of merit, they are:

the merit of virtue, (also called the merit of fortune or the collection of merit) (Skt: punyasambhara; Tib: sö-nam kyi-tsok), which develops the method side of the path by practicing generosity and so forth, and the merit of (transcendental) wisdom (also called the collection of wisdom) (Skt: jndnasambhdra; Tib: yeshe kyi-tsok), which develops the wisdom side of the path by meditation on emptiness and so forth.

See also merit.

Source

https://www.lamayeshe.com/glossary/t?page=2