Once, the Blessed One was residing in Śrāvastī, at the Jeta Grove, in Anāthapiṇḍada’s Park, together with a vast assembly of monks, numberless bodhisattvas, gods, and human beings.

At that time, the venerable Ananda was sitting alone in a quiet place, deep in thought, and this reflection arose in him: “If a good man or a good woman, with pure faith, takes the Three Refuges, saying: ‘I, [name], now take refuge in the Buddha, the most honored among the two-footed; I take refuge in the Dharma, the most honored for abandoning desire; I take refuge in the Sangha, the most honored among all assemblies.’ How much merit does such a refuge bring?”

Having thought this, at daybreak he rose from his seat in his dwelling, adjusted his robes, and walked calmly and gracefully to where the Buddha was. Upon arriving, he bowed his head at the World-Honored One’s feet, bared one shoulder, knelt on his right knee, and with joined palms said respectfully: "Just now, while sitting alone in a quiet place, I pondered this: 'If a good man or good woman, with pure faith, takes refuge in the Three Treasures, saying, "From this day forward, I, [name], take refuge in the Buddha, the most honored among the two-legged beings; take refuge in the Dharma, the most honored of all that is free from desire; take refuge in the Sangha, the most honored of all communities"—how much merit does such refuge bring?' I do not understand this. Please, World-Honored One, in your compassion, explain it to me so that all beings may attain true wisdom."

At that time, the World-Honored One said to Ananda: "Excellent, excellent! Your wisdom is truly wonderful, as you are able to think clearly and ask the Tathagata about this matter. Now listen carefully and think it through. I will explain it for you in detail."

Ananda said to the Buddha, "Of course, World-Honored One. We would be happy to listen."

At that time, the World-Honored One said to Ananda: "You should know that this Jambudvipa continent extends seven thousand yojanas in circumference. It is wide in the north and narrow in the south, shaped like a chariot box—and so too are the faces of its people. Suppose you gathered together all of this into one mass—sugarcane groves, reed beds, bamboo forests, rice paddies, sesame fields—filling it so densely that there was not an inch of space between them. Now imagine that, in the same way, this entire Jambudvipa were completely filled—without any gaps—with people who have attained the fruit of stream-entry, just like those sugarcane groves.

If a virtuous man or woman were to honor each and every one of these stream-enterers with the finest worldly luxuries—clothing, food, bedding, medicine—and with offerings, respect, and veneration for a full hundred years; and after each stream-enterer passed away, cremated their remains according to the proper rites, collected their relics, built grand and beautiful stupas adorned with all kinds of fragrant ointments, powders, incenses, flower garlands, excellent banners, jeweled canopies, music, lamps, and radiant lights, all the while praising and making offerings—what do you think? Would the merit generated from such deeds be great?"

Ananda said to the Buddha, "Many, World-Honored One! Many, Well-Gone One!"

The Buddha said to Ananda: “If a good man or a good woman, with a pure and faithful heart, says, ‘From now on, I take refuge in the Buddha, the most honored among all beings; I take refuge in the Dharma, the foremost for releasing desire; I take refuge in the Sangha, the most noble among all communities,’ that good man or woman will gain immeasurable merit. Ananda, you should understand: all the merit gained from offering and giving, as I described earlier, compared to the merit gained from this Threefold Refuge, is less than one hundredth, less than one thousandth, less than one hundred thousandth, less than one in a million, a billion, or even an incalculable fraction of it.”

At that time, the World-Honored One said again to Ananda: "Setting aside this Jambudvīpa in the south, let us consider the eastern continent of Videha. It is eight thousand yojanas in circumference, shaped like a half-moon—and so are the faces of its people. Suppose that entire continent were filled without any gap—like a dense sugarcane field, a reed thicket, a bamboo grove, or a continuous patch of rice and sesame fields—with people who have attained the fruit of once-returning. If a good man or good woman were to offer these once-returners the finest worldly pleasures—clothing, food, bedding, and medicine—for two hundred years, reverently serving them with respect and honor; and after each of these once-returners had passed into final nirvana, they properly cremated the body, collected the relics, and built a magnificent, lofty stūpa, adorning it with various perfumes, fragrant powders, incense, flower garlands, splendid banners, jeweled canopies, music, lamps, and radiant lights, accompanied by praises and offerings—what do you think? Would the merit generated from these actions be great?"

Ananda said to the Buddha, "Many, World-Honored One! Many, Well-Gone One!"

The Buddha said to Ananda: "If a good man or good woman, with a pure and faithful heart, declares: 'Now I, [name], take refuge in the Buddha, the most honored among beings with two feet; take refuge in the Dharma, the most honored for leaving desire behind; take refuge in the Sangha, the most honored among all communities'—this good man or good woman gains blessings that surpass all others. Ananda, you should know that even the vast merit from the offerings spoken of earlier cannot compare to the merit born from this act of taking refuge. It is not even one-hundredth, not one-thousandth, not one-hundred-thousandth, not one part in a trillion, not one part that can be counted, calculated, compared, or even imagined."

Then the World-Honored One said to Ananda: "Leave aside the eastern continent of Videha. Now consider the western continent of Godhāniya, which extends nine thousand yojanas in circumference and is shaped like a sun-wheel, and the faces of its people are likewise. Suppose that the entire continent were packed solid, without any gaps, with sugarcane fields, reeds, bamboo groves, rice paddies, or sesame fields. Then, in the same way, suppose that the entire western continent of Godhāniya were packed solid, without any gaps, with people who have attained the state of non-returning, like those sugarcane fields. If a man or woman, for three hundred years, were to offer all the finest worldly gifts—clothing, food, bedding, and medicine—to each and every one of these non-returners, honoring and revering them. And after each non-returner's passing, if they were to cremate the body according to custom, collect the relics, build a magnificent stupa, and adorn it with scented paste, incense powders, fragrant flowers, garlands, splendid banners, jeweled canopies, music, lamps, and brilliant lights, offering praise and veneration—what do you think? Would the merit generated by these actions be great?"

Ananda said to the Buddha, "Many, World-Honored One! Many, Well-Gone One!"

The Buddha said to Ananda: "If a good man or good woman, with a pure and faithful heart, declares: 'Now I, [name], take refuge in the Buddha, the most honored among beings with two feet; take refuge in the Dharma, the most honored for leaving desire behind; take refuge in the Sangha, the most honored among all communities'—this good man or good woman gains blessings that surpass all others. Ananda, you should know that even the vast merit from the offerings spoken of earlier cannot compare to the merit born from this act of taking refuge. It is not even one-hundredth, not one-thousandth, not one-hundred-thousandth, not one part in a trillion, not one part that can be counted, calculated, compared, or even imagined."

Ananda said to the Buddha, "Many, World-Honored One! Many, Well-Gone One!"

The Buddha said to Ananda: "If a good man or good woman, with a pure and faithful heart, declares: 'Now I, [name], take refuge in the Buddha, the most honored among beings with two feet; take refuge in the Dharma, the most honored for leaving desire behind; take refuge in the Sangha, the most honored among all communities'—this good man or good woman gains blessings that surpass all others. Ananda, you should know that even the vast merit from the offerings spoken of earlier cannot compare to the merit born from this act of taking refuge. It is not even one-hundredth, not one-thousandth, not one-hundred-thousandth, not one part in a trillion, not one part that can be counted, calculated, compared, or even imagined."

Then the World-Honored One said again to Ananda: "Put aside the great northern continent of Kuru. The four great continents are entirely encircled by the Iron Ring Mountains, all illuminated by one sun and one moon. Suppose that within this realm, all the mountains and seas were removed and compressed into a single mass—whether a grove of sugarcane, reeds, or bamboo, or fields of rice or sesame—packed so tightly that there is no space at all between them. Now imagine the entire region of the Wheel (the cosmos) was similarly filled, without any gaps, with Pratyeka-Buddhas—each possessing the sublime virtues of an Arhat. If a virtuous man or woman, for a full ten thousand years, were to honor and revere each of these Pratyeka-Buddhas with the finest worldly offerings—clothing, food, bedding, and medicine—offering them with respect and homage; and after their passing, were to build magnificent stupas for each, decorated with fragrant ointments, powdered incense, scented pastes, flower garlands, exquisite banners, jeweled canopies, music, lamps, and radiant light, all offered with praise and veneration—what do you think? From this act, would the merit they generate be great?"

Ananda said to the Buddha, "Many, World-Honored One! Many, Well-Gone One!"