(Translated by A.F. Price & Wong Mou-Lam)
Section I. The Convocation of the Assembly
Thus have I heard. Upon a time Buddha sojourned in Anathapindika's Park by Shravasti with a great company of bhikshus, even twelve hundred and fifty. One day, at the time for breaking fast, the World-honored One enrobed, and carrying His bowl made His way into the great city of Shravasti to beg for His food. In the midst of the city He begged from door to door according to rule. This done, He returned to His retreat and took His meal. When He had finished He put away His robe and begging bowl, washed His feet, arranged His seat, and sat down.
Section II. Subhuti Makes a Request
Now in the midst of the assembly was the Venerable Subhuti. Forthwith he arose, uncovered his right shoulder, knelt upon his right knee, and, respectfully raising his hands with palms joined, addressed Buddha thus: World-honored One, if good men and good women seek the Consummation of Incomparable Enlightenment, by what criteria should they abide and how should they control their thoughts?
Buddha said: Very good, Subhuti! Just as you say, the Tathagata is ever-mindful of all the Bodhisattvas, protecting and instructing them well. Now listen and take my words to heart: I will declare to you by what criteria good men and good women seeking the Consummation of Incomparable Enlightenment should abide, and how they should control their thoughts.
Said Subhuti: Pray, do, World-honored One. With joyful anticipation we long to hear.
Section III. The Real Teaching of the Great Way
Buddha said: Subhuti, all the Bodhisattva-Heroes should discipline their thoughts as follows: All living creatures of whatever class, born from eggs, from wombs, from moisture, or by transformation whether with form or without form, whether in a state of thinking or exempt from thought-necessity, or wholly beyond all thought realms -- all these are caused by Me to attain Unbounded Liberation Nirvana. Yet when vast, uncountable, immeasurable numbers of beings have thus been liberated, verily no being has been liberated. Why is this, Subhuti? It is because no Bodhisattva who is a real Bodhisattva cherishes the idea of an ego-entity, a personality, a being, or a separated individuality.
Section IV. Even the Most Beneficent Practices are Relative
Furthermore, Subhuti, in the practice of charity a Bodhisattva should be detached. That is to say, he should practice charity without regard to appearances; without regard to sound, odor, touch, flavor or any quality. Subhuti, thus should the Bodhisattva practice charity without attachment. Wherefore? In such a case his merit is incalculable. Subhuti, what do you think? Can you measure all the space extending eastward?
No, World-honored One, I cannot.
Then can you, Subhuti, measure all the space extending southward, westward, northward, or in any other direction, including nadir and zenith?
No, World-honored One, I cannot.
Well, Subhuti, equally incalculable is the merit of the Bodhisattva who practices charity without any attachment to appearances. Subhuti, Bodhisattvas should persevere one-pointedly in this instruction.
Section V. Understanding the Ultimate Principle of Reality
Subhuti, what do you think? Is the Tathagata to be recognized by some material characteristic?
No, World-honored One; the Tathagata cannot be recognized by any material characteristic. Wherefore? Because the Tathagata has said that material characteristics are not, in fact, material characteristics.
Buddha said: Subhuti, wheresoever are material characteristics there is delusion; but who so perceives that all characteristics are in fact no-characteristics, perceives the Tathagata.