Taking refuge with the Three Jewels (explained in “Helpful Buddhist Terms”) is a formal ceremony whereby one becomes a Buddhist. After taking refuge, one takes the Buddha as one’s spiritual teacher and ultimate place of refuge, the Dharma as the teachings that provide the methods to end suffering, and the Sangha as the ordained monastic community that embodies the practice.
The five precepts are: no killing, no stealing, no sexual misconduct, no lying, and no intoxicants. These precepts are thought of as guidelines for life. The Buddha, through seeing the workings of karma, taught these precepts as a way to help people to stop planting the seeds of suffering in their lives. Solid moral conduct is also the foundation for any spiritual growth. A person who takes the precepts makes a lifelong commitment to uphold them.