Etena dasannaṃ vā bhikkhukoṭīnaṃ dasannaṃ vā kahāpaṇakoṭīnaṃ piṇḍapāto dassito hoti. Ye ettakaṃ dadanti, te kalaṃpi nāgghanti tathāvidhassāti āha. Yvāyaṃ samuñjakaṃ carantopi dhammaṃ carati, dāraṃ posentopi, appakasmiṃ dadantopi, tathāvidhassa ete sahassayāgino kalaṃpi nāgghanti yantena daliddena ekapaṭivīsakamattampi salākabhattamattaṃpi vā dinnaṃ, tassa dānassa sabbesaṃpi tesaṃ dānāni kalaṃ nāgghanti. Kalaṃ nāma soḷasabhāgopi satabhāgopi sahassabhāgopi. Idha satabhāgo gahito. Yaṃ tena dānaṃ dinnaṃ, tasmiṃ satadhā vibhatte itaresaṃ dasakoṭisahassadānaṃ tato ekakoṭṭhāsampi nāgghatīti āha.

Evaṃ tathāgate dānassa agghaṃ karonte samīpe ṭhitā devatā cintesi "evaṃ bhagavā mahādānaṃ pādena pavaṭṭetvā ratanasatike viya narake pakkhipanto idaṃ evaṃ paritakkaṃ dānaṃ candamaṇḍale paharanto viya pakkhipati, kathaṃ nu kho etaṃ mahapphalataran"ti jānanatthaṃ gāthāya ajjhabhāsi. Tattha kenāti kena kāraṇena. Mahaggatoti mahattaṃ gato, vipulassevetaṃ vevacanaṃ. Samena dinnassāti samena dinnassa dānassa. Athassā bhagavā dānaṃ vibhajitvā dassento dadanti heketiādimāha. Tattha visame niviṭṭhāti visame kāyavacīmanokamme patiṭṭhitā hutvā. Ghatvāti pothetvā. Vadhitvāti māretvā. Socayitvāti paraṃ sokasamappitaṃ katvā. Assumukhāti assumukhasammissā. Paraṃ rodāpetvā dinnadānaṃ hi assumukhadānanti vuccati. Sadaṇḍāti daṇḍena tajjetvā paharitvā dinnadakkhiṇā sadaṇḍāti vuccati. Evanti nāhaṃ sammāsambuddhatāya mahādānaṃ gahetvā appaphalaṃ nāma kātuṃ sakkomi parittadānaṃ vā mahapphalaṃ nāma. Idaṃ pana mahādānaṃ attano uppattiyā aparisuddhatāya evaṃ appaphalaṃ nāma hoti, itaraṃ parittadānaṃ attano uppattiyā parisuddhatāya evaṃ mahapphalaṃ nāmāti imamatthaṃ dassento evantiādimāhāti. Dutiyaṃ.