Mahāsattānaṃ hi mahākaruṇā mahāpaññā ca dānena alaṅkatā, dānaṃ piyavacanena, piyavacanaṃ atthacariyāya, atthacariyā samānattatāya alaṅkatā saṅgahitā ca. Tesaṃ sabbepi satte attanā nibbisese katvā bodhisambhāresu paṭipajjantānaṃ sabbattha samānasukhadukkhatāya samānattatāya siddhi. Buddhabhūtānampi ca teheva catūhi saṅgahavatthūhi caturadhiṭṭhānaparipūritābhivuddhehi janassa accantikasaṅgahakaraṇena abhivinayanaṃ sijjhati. Dānaṃ hi sammāsambuddhānaṃ cāgādhiṭṭhānena paripūritābhivuddhaṃ, piyavacanaṃ saccādhiṭṭhānena, atthacariyā paññādhiṭṭhānena, samānattatā upasamādhiṭṭhānena paripūritābhivuddhā. Tathāgatānaṃ hi sabbasāvakapaccekabuddhehi samānattatā

Tatra hi nesaṃ avisesato ekībhāvo tenevāha "natthi vimuttiyā nānattan"ti. Honti cettha:-

"sacco cāgī upasanto paññavā anukampako

sambhatasabbasambhāro kaṃ nāmatthaṃ na sādhaye.