Sutta on which Buddha states the gravity of merits What is the sutta where Buddha says about the order of merits as in for example "Observing the 5 precepts gives more merit than offering alms" and such.
I believe you're looking for Velāma Sutta (AN 9:20). Here's  Ṭhānissaro Bhikkhu's translation: https://www.dhammatalks.org/suttas/AN/AN9_20.html