"sukhadukkhe tulābhūto yasesu ayasesu ca
sabbattha samako homi esā me upekkhāpāramī"ti osānagāthamāha.
Tattha sukhadukkheti sukhe ca dukkhe ca. Tulābhūtoti samakaṃ gahitatulā viya onatiunnatiapanatiṃ vajjetvā majjhattabhūto, sukhadukkhaggahaṇeneva cettha taṃnimittabhāvato lābhālābhāpi gahitāti veditabbaṃ. Yasesūti kittīsu. Ayasesūti nindāsu. Sabbatthāti sabbesu sukhādīsu lokadhammesu. Iti bhagavā tadā sabbasattesu sabbalokadhammesu ca anaññasādhāraṇaṃ attano majjhattabhāvaṃ kittetvā tena tasmiṃ attabhāve attano upekkhāpāramiyā sikhāppattabhāvaṃ vibhāvento "esā me upekkhāpāramī"ti desanaṃ niṭṭhāpesi.
Idhāpi mahāsattassa paṭhamaṃ dānapāramī nāma visesato sabbavibhavapariccāgo "ye keci imaṃ sarīraṃ gahetvā yaṃ kiñci attano icchitaṃ karontū"ti anapekkhabhāvena attano attabhāvapariccāgo ca dānapāramī, hīnādikassa sabbassa akattabbassa akaraṇaṃ sīlapāramī, kāmassādavimukhassa gehato nikkhantassa sato kāye asubhasaññānubrūhanā nekkhammapāramī, sambodhisambhārānaṃ upakāradhammapariggahaṇe tappaṭipakkhappahāne ca kosallaṃ aviparītato dhammasabhāvacintanā ca paññāpāramī, kāmavitakkādivinodanaṃ dukkhādhivāsanavīriyañca vīriyapāramī, sabbāpi adhivāsanakhanti khantipāramī, vacīsaccaṃ samādānāvisaṃvādanena viratisaccañca saccapāramī, anavajjadhamme acalasamādānādhiṭṭhānaṃ adhiṭṭhānapāramī, anodhiso sabbasattesu mettānuddayabhāvo mettāpāramī, upekkhāpāramī panassa yathāvuttavaseneva veditabbāti dasa pāramiyo labbhanti, upekkhāpāramī cettha atisayavatīti katvā sāyeva desanaṃ āruḷhā. Tathā idha mahāsattassa mahantaṃ bhogakkhandhaṃ mahantañca ñātiparivaṭṭaṃ pahāya mahābhinikkhamanasadisaṃ gehato nikkhamanaṃ, tathā nikkhamitvā lābhasakkāraṃ jigucchato paresaṃ sambhāvanaṃ Pariharitukāmassa pabbajjāliṅgaṃ aggahetvā citteneva anavasesaṃ pabbajjāguṇe adhiṭṭhahitvā paramasukhavihāro, paramappicchatā, pavivekābhirati, upekkhaṇādhippāyena attano kāyajīvitanirapekkhā, parehi attano upari katavippakārādhivāsanaṃ, ukkaṃsagatasallekhavutti, bodhisambhārapaṭipakkhānaṃ kilesānaṃ tanubhāvena khīṇāsavānaṃ viya paresaṃ upakārāpakāresu nibbikārabhāvahetubhūtena sabbattha majjhattabhāvena samuṭṭhāpito lokadhammehi anupalepo, sabbapāramīnaṃ muddhabhūtāya upekkhāpāramiyā sikhāppattīti evamādayo guṇānubhāvā vibhāvetabbāti.