Precept are the principles of physical and verbal conducts and of right livelihood with the volition of abstinence from illegal actions in order to train the mind to endow with wholesome actions. It is a method of self training on behavior related to body and mind. When one behaves in accordance with this principle of precepts, then only the mental condition will be free from lust. Virtues based on morality are worthithy in incurring and supporting mental value. Benefits needed from precept are behavioural controls from falling into sin-pits. The mind liberated from defilements is tranquility supporting to wisdom conducive to eradication of ignorance and of purity and deliverance. Precept are, therefore, behavioural code related to reason and ethical system, for the adherents will be able to follow properly only when they understand the system and reason as its background as well. Moral cultivation is based on learning, good environments, right teaching, and putting the principle into continuous practice with diligence. Socially speaking precepts stress on discipline of all external rules including restrictions and regulations and tradition and practices, activities of masses, relations with environments which have effects on society, social morality. That is to create social relationship by verbal improvement in order to live together with society with happiness. Social thoughts are endowed with compassion and sympathy, ready to help others in all activities in order to reach the supreme goal of life. Precepts have strictness, hard and liberate with the reason to be conducive to right practice, that is the calmness of mind suitable for concentration. If anyone observes only five precepts completely is said to be moral man in the present society.