Ajahn Brahm explains what this making merit business is all about and its essentiality not only for the path towards enlightenment but for a happy, peaceful life. Ajahn also describes how through the beautiful service of making merit you learn to love, care and laugh and create a beautiful pure mind.
Here is another talk on merit:
Teachings are available for downloading from the BSWA Youtube Channel, the BSWA Podcast, and Deeper Dhamma Podcast.