Tathāgatabalaniddese tathāgatabalānīti aññehi asādhāraṇāni tathāgatasseva balāni. Yathā vā pubbabuddhānaṃ balāni puññussayasampattiyā āgatāni, tathā āgatabalānītipi attho. Tattha duvidhaṃ tathāgatabalaṃ kāyabalaṃ ñāṇabalañca. Tesu kāyabalaṃ hatthikulānusārena veditabbaṃ. Vuttaṃ hetaṃ porāṇehi:-

"kāḷāvakañca gaṅgeyyaṃ paṇḍaraṃ tambapiṅgalaṃ

gandhamaṅgalahemañca uposathachaddantime dasā"ti. Imāni dasa hatthikulāni. Tattha kāḷāvakanti pakatihatthikulaṃ daṭṭhabbaṃ. Yaṃ dasannaṃ purisānaṃ kāyabalaṃ, taṃ ekassa kāḷāvakassa hatthino balaṃ. Yaṃ dasannaṃ kāḷāvakānaṃ balaṃ, taṃ ekassa gaṅgeyyassa balaṃ. Yaṃ dasannaṃ gaṅgeyyānaṃ, taṃ ekassa paṇḍarassa. Yaṃ dasannaṃ paṇḍarānaṃ, taṃ ekassa tambassa. Yaṃ dasannaṃ tambānaṃ, taṃ ekassa piṅgalassa. Yaṃ dasannaṃ piṅgalānaṃ, taṃ ekassa gandhahatthino. Yaṃ dasannaṃ gandhahatthīnaṃ, taṃ ekassa maṅgalahatthino. Yaṃ dasannaṃ maṅgalahatthīnaṃ, taṃ ekassa hemavatassa. Yaṃ dasannaṃ hemavatānaṃ, taṃ ekassa uposathassa. Yaṃ dasannaṃ uposathānaṃ, taṃ ekassa chaddantassa. Yaṃ dasannaṃ chaddantānaṃ, taṃ ekassa tathāgatassa balaṃ. Nārāyanasaṅghātabalantipi idameva vuccati. Tadetaṃ pakatihatthino gaṇanāya hatthīnaṃ koṭisahassassa, purisagaṇanāya dasannaṃ purisakoṭisahassānaṃ balaṃ hoti. Idaṃ tāva tathāgatassa kāyabalaṃ.

Ñāṇabalaṃ pana idha tāva aññattha ca pāḷiyaṃ āgatameva dasabalañāṇaṃ, majjhime āgataṃ catuvesārajjañāṇaṃ, aṭṭhasu parisāsu akampanāñāṇaṃ,