三歸五戒慈心厭離功德經

Thus have I heard:

At one time, the Buddha was dwelling at the Jeta Grove, Anāthapiṇḍika's Park, in the city of Śrāvastī.

At that time, the Buddha, for the sake of the householder Anāthapiṇḍika, taught thus:

"In the distant past, long ago, there was a brahmin of very great wealth and treasure, named Velāma.

He gave as alms 84,000 golden bowls filled with ingots of silver, and 84,000 silver bowls filled with ingots of gold. Furthermore, he gave as alms 84,000 bathing basins made of gold and silver. Furthermore, he gave as alms 84,000 cattle whose horns were sheathed in gold and silver.

Furthermore, he gave as alms 84,000 maidens adorned with magnificent ornaments. Furthermore, he gave as alms 84,000 cushioned pillows draped with many ribbons. Furthermore, he gave as alms 84,000 garments.

Furthermore, he gave as alms 84,000 elephants and horses, whose saddles were all made of gold and silver. Furthermore, he gave as alms 84,000 dwellings. Moreover, before the four gates of the city, he gave to all who came to beg, granting everything according to the wish of each one.

Furthermore, he gave as alms a dwelling to the Saṅgha of the four quarters.

Yet the merit of the giving above does not equal the merit of undertaking the Threefold Refuge.

Why is this so? Because whoever undertakes the Threefold Refuge thereby bestows fearlessness upon all sentient beings. Therefore, the merit of taking refuge in the Buddha, the Dharma, and the Saṅgha cannot be reckoned or counted.

The merit of the giving above, together with the merit of undertaking the Threefold Refuge, does not equal the merit of one who undertakes the Five Precepts. That merit is complete and surpasses those other merits.

The merit of the giving above, together with the merit of undertaking the Threefold Refuge and the Five Precepts, does not equal the merit of one who, with a mind of loving-kindness, brings sentient beings to mind for but the snap of a finger.

Yet the merit of the giving above, together with the merit of undertaking the Threefold Refuge and the Five Precepts, and of bringing sentient beings to mind with a mind of loving-kindness, does not equal the merit of one who gives rise to the contemplation of disenchantment—that all matters of the world can bring no lasting joy.

Why is this so? Because if one gives rise to the contemplation of disenchantment—that all matters of the world can bring no lasting joy—then it can cause the practitioner to extinguish the suffering and bondage of birth-and-death, and in the end to attain the Path of Buddhahood. Therefore, that merit is supreme."

When they heard the Buddha's teaching, the householder rejoiced and reverently put it into practice.

The Sūtra Spoken by the Buddha on the Merit of the Threefold Refuge, the Five Precepts, Loving-Kindness, and Disenchantment