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If the purchase is from iBooks, you can re-download at any time, if you accidentally delete the book or something. From Apple's iBooks FAQ:
"Can I redownload my purchased book again for free?
Yes, you can redownload any book from the iBookstore, as many times as you need, free of charge. To redownload a book, tap Store, then tap Purchases. Find the book you wish to download again and tap Redownload."
Also:
Can I copy my books onto other computers or devices?
Books downloaded from the iBookstore can be placed on up to five computers you own that you’ve authorized with your iTunes Store account. You can sync your books to all iPads, iPhones, and iPod touches you own.1 Audiobooks, PDF files, and ePub files you've added to iTunes will appear in Books under Library. To sync Books to your device, connect it to your computer using the cable it came with. In iTunes, select your device then click the Books tab. Choose the books you would like to read on your device then press Sync. Books will sync to iPad, iPhone, and iPod touch even if iBooks is not installed; to read synced books, download iBooks from the App Store."
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