Bhagavat said: ‘What do you think, O Subhūti, if a son or daughter of a good family filled this sphere of a million millions of worlds with the seven gems or treasures, and gave it as a gift to the holy and enlightened Tathāgatas, would that son or daughter of a good family on the strength of this produce a large stock of merit?’ Subhūti said: ‘Yes, O Bhagavat, yes, O Sugata, that son or daughter of a good family would on the strength of this produce a large stock of merit. And why? Because, O Bhagavat, what was preached by the Tathāgata as the stock of merit, that was preached by the Tathāgata as no-stock of merit. Therefore the Tathāgata preaches: “A stock of merit, a stock of merit indeed!”’
Bhagavat said: ‘And if, O Subhūti, the son or daughter of a good family should fill this sphere of a million millions of worlds with the seven treasures and should give it as a gift to the holy and enlightened Tathāgatas, and if another after taking from this treatise of the Law one Gāthā of four lines only should fully teach others and explain it, he indeed would on the strength of this produce a larger stock of merit immeasurable and innumerable. And why? Because, O Subhūti, the highest perfect knowledge of the holy and enlightened Tathāgatas is produced from it; the blessed Buddhas are produced from it. And why? Because, O Subhūti, when the Tathāgata preached: “The qualities of Buddha, the qualities of Buddha indeed!” they were preached by him as no-qualities of Buddha. Therefore they are called the qualities of Buddha.’