“In the Buddha’s Words” by Bikkhu Bodhi addresses these three divisions with multiple sutta references, while the concept is commentarial:
"The Pali commentaries demonstrate the broad scope of the
Dhamma by distinguishing three types of benefit that the Buddha’s
teaching is intended to promote, graded hierarchically according to
their relative merit:
welfare and happiness directly visible in this present life (dittha-dhamma-hitasukha), attained by fulfilling one’s moral commitments
and social responsibilities;
welfare and happiness pertaining to the next life (samparayika-hitasukha), attained by engaging in meritorious deeds;
the ultimate good or supreme goal (paramattha), Nibbana, final
release from the cycle of rebirths, attained by developing the
Noble Eightfold Path.
While many Western writers on Early Buddhism have focused on
this last aspect as almost exclusively representing the Buddha’s original teaching, a balanced presentation should give consideration to all
three aspects. Therefore, in this chapter and those to follow, we will be
exploring texts from the Nikayas that illustrate each of these three
facets of the Dhamma."
The three atthas are separately of frequent occurrence in the EBTs, but it’s not until the KN’s Niddesa that they get combined into a threefold scheme for classifying different levels of teaching.