Anupubbikathanti dānānantaraṃ sīlaṃ, sīlānantaraṃ saggaṃ saggānantaraṃ magganti evaṃ anupaṭipāṭikathaṃ. Bhagavā hi paṭhamaṃ hetunā saddhiṃ assādaṃ dassetvā tato satte vivecetuṃ nānānayehi ādīnavaṃ pakāsetvā ādīnavasavanena saṃviggahadayānaṃ nekkhammaguṇavibhāvanamukhena ca vivaṭṭaṃ dasseti.

Dānakathanti idaṃ dānaṃ nāma sukhānaṃ nidānaṃ, sampattīnaṃ mūlaṃ, bhogānaṃ patiṭṭhā, visamagatasattānaṃ tāṇaṃ leṇaṃ gati parāyanaṃ, idhalokaparalokesu dānasadiso avassayo patiṭṭhā ālambanaṃ tāṇaṃ leṇaṃ gati parāyanaṃ natthi. Idaṃ hi avasayaṭṭhena ratanamayasīhāsanasadisaṃ, patiṭṭhānaṭṭhena mahāpaṭhavisadisaṃ, ālambanaṭṭhena ālambanarajjusadisaṃ dukkhanittharaṇaṭṭhena nāvāsadisaṃ, samassāsanaṭṭhena saṅgāmasūro, bhayaparittāṇaṭṭhena suparikhāparikkhittanagaraṃ, maccheramalādīhi anupalittaṭṭhena padumaṃ, tesaṃ niddahanaṭṭhena jātavedo, durāsadaṭṭhena āsīviso, asantāsaṭṭhena sīho, balavantaṭṭhena hatthī, abhimaṅgalasammataṭṭhena setausabho, khemantabhūmisampāpanaṭṭhena valāhako assarājā. Dānaṃ hi loke rajjasiriṃ deti, cakkavattisampattiṃ mārasampattiṃ brahmasampattiṃ sāvakapāramīñāṇaṃ paccekabodhiñāṇaṃ sammāsambodhiñāṇaṃ detīti evamādidānaguṇapaṭisaṃyuttakathaṃ.

Yasmā pana dānaṃ dento sīlaṃ samādātuṃ sakkoti, tasmā dānakathānantaraṃ sīlakathaṃ kathesi. Sīlakathanti sīlaṃ nāmetaṃ sattānaṃ avassayo patiṭṭhā ālambanaṃ tāṇaṃ leṇaṃ gati parāyanaṃ. Idhalokaparalokasampattīnaṃ hi sīlasadiso avassayo patiṭṭhā ālambanaṃ tāṇaṃ leṇaṃ gati parāyanaṃ natthi, sīlālaṅkārasadiso alaṅkāro, sīlapupphasadisaṃ pupphaṃ, sīlagandhasadiso gandho natthi, sīlālaṅkārena hi alaṅkataṃ sīlakusumapiḷandhitaṃ sīlagandhānulittaṃ sadevako loko olokento tittiṃ na gacchatīti evamādisīlaguṇapaṭisaṃyuttakathaṃ.