“What do you think, O Subhūti, if a son or a daughter of a good family should fill this sphere of a million millions of worlds with the seven treasures, and give it as a gift to holy and fully enlightened Buddhas, would that son or daughter of a good family produce on the strength of this a large stock of merit?” Subhūti said: “Yes, a large one.” Bhagavat said: “So it is, Subhūti, so it is; that son or daughter of a good family would produce on the strength of this a large stock of merit, immeasurable and innumerable. And why? Because what was preached as a stock of merit, a stock of merit indeed, O Subhūti, that was preached as no-stock
a stock of merit by the Tathagata, and therefore it is called a stock of merit. If, O Subhuti, there existed a stock of merit, the Tathagata would not have preached: “A stock of merit, a stock of merit indeed!” (19)