In his teachings, Lord Buddha has praised the wholesome act of building and restoring temples, Stupas (offering-base) and residence for the Sangha (spiritual community) to be a great source of merit.
Thus the accumulation of such a boon of merit is not only the cause of achieving great health, wealth and body of beauty and splendor in this life but also the very seed for attaining Nirvana or the state of perfect Buddhahood.