The Ten Precepts

These are the Buddhist precepts. Some list five precepts and others list ten, for the layperson. I am listing the ten here although in my traditon of Tibetan Buddhism, we hold Five Precepts. These precepts are what we refrain from. These also hold true for monks and nuns, however they also hold hundreds more. Precepts are different than commandments or rules. The latter are rigid and set. Precepts are more of a guide. For example, one of the precepts is not to lie. But, there may be a time when it's imperative to lie. For instance, if you're sitting in a park and a man runs by you and then a few minutes later a gang of men with guns happens by and you know they're not the police, and they ask you if you saw a man run by and which way did he go and they describe him, you wouldn't tell him which way he went, would you? So the precepts are meant to be a guide. Each situation is unique and has to be treated on an separate basis.
Also, in Tibetan Buddhism, one usually takes The Precepts on a voluntary basis. To take all the precepts and vow to live by them for the duration of one's life, is setting oneself up for "failure" per se. Instead, one may awake and take the precept to refrain from gossiping for the day. At the end of the day as one prepares to go to bed, one evualates how they did with the precept. If one finds they did gossip, confession and a sincere wish or desire to do better, is said and avowed. As one progresses on the spiritual path and not gossiping become second nature, part of one's being, then that precept can be taken for a longer period. If one is going to be going out in the evening to a party where the consumption of alcohol will be present, one can vow to refrain from the taking of intoxicants.
Personally, I did take the vow to avoid the use of intoxicants when I took refuge and I haven't had an alcoholic drink since. It's been years of no alcohol for me. But, if I do, for some reason, consume alcohol, I would sincerly confess and vow again to refrain from alcohol.

The taking of any life.

Stealing; taking what does not belong to you or was given to you.

Sexual misconduct, ie., rape, incest, adultery, sexual relations with a minor.

Lying; False speech

Selling or buying alcohol or illicit drugs; drinking or taking the drugs yourself or causing others to.

Gossiping; Speaking of the shortcomings of others

Praising oneself and disparaging others

Giving spiritual or material assistance begrudgingly; Giving without heart

Anger

Disparaging the Three Jewels

It is important to realize we do not practice the avoidance of these above precepts for the sake of ethics alone. These precepts are the foundation of our spiritual practice because we cannot progress along the path to enlightenment until our mind is free from any inner disturbances like ideas that are thoughtless and wanton behavior and what they also produce. When we start on the path, no matter how stong we are, we cannot uphold every one of the precepts all the time. We are bound to trangress one or another in one degree or another. Of course, breaking one of the precepts does not mean we fall from grace. Buddhism is not like that. We still are pursuing the Middle Way, but we need to recognize and acknowledge what has happened. We "repent" and vow to be more mindful in the present and the future. As we progress on the Buddha's Way, we find we keep the precepts more and more and it is also easier. Through our meditation we become stronger. We are purer and our insight is greater. We are able to look deeply. The one thing that is permanently damaging and is fatal to one's progress to enlightenment is loss of faith in the Buddha. By this it is meant loss of faith in the truth he revealed through his own experience on the path to enlightenment and all the teachings of him and the great Buddhist masters and teachers after him. If this happens, full enlightenment is virtually impossible. We cannot permanently rid ourselves of the root sources of evil and suffering; mainly of delusion and ignorance.