The Lord Buddha addressed Subhuti, saying: “What think you? If a disciple, having obtained all the treasures of this universe, were to bestow these in the exercise of charity, would such a disciple consequently enjoy a considerable merit?” Subhuti assenting, said: “Honoured of the Worlds! such a disciple would consequently enjoy a very considerable merit.”

The Lord Buddha thereupon addressed Subhuti, saying: “If there were any real or permanent quality in merit, the Lord Buddha would not have spoken of such merit as ‘considerable.’ It is because there is neither a tangible nor material quality in merit, that the Lord Buddha referred to the merit of that disciple as ‘considerable.’”