(21) Akshayamati Bodhisattva said: “ Charity and transference of its merits towards [the acquirement of] omniscience make a duality. Charity is in itself the transfering of merits towards omniscience. The same may be said of the other Para-mitas: discipline, patience, diligence, meditation, and wisdom. They and the transfering of their merits towards omniscience make a duality. They are in themselves the transfering of merit towards omniscience. To enter thus into the oneness of things is to enter the doctrine of non-duality.”