A person stashes funds away deep underground, at the waterline: “When a need or duty arises, this will provide for my needs, for my release if I’m denounced by the king, harassed by thieves, in case of debt, famine, or accidents.” With aims like this in the world, a reserve fund is stashed away. But no matter how well it’s stored, deep underground, at the waterline, it won’t always serve one’s needs. The fund gets shifted from its place, or one’s memory gets confused; or—unseen—nāgas make off with it, spirits steal it, or hateful heirs run off with it. When one’s merit ends, it’s totally destroyed. But when a man or woman has laid aside a well-stored fund of generosity, virtue, restraint, and self-control, with regard to a shrine, the Saṅgha, a fine individual, guests, mother, father, or elder sibling: That’s a well-stored fund. It can’t be taken away. It follows you along. When you leave this world, for wherever you must go, you take it with you. This fund is not shared with others, & cannot be stolen by thieves. So, enlightened, you should make merit, the fund that will follow you along. This is the fund that gives all they want to beings human and divine. Whatever devas aspire to, that is all gained by this. A fine complexion, fine voice, a body well-built, well-formed, lordship, a following: That is all gained by this. Earthly kingship, supremacy, the bliss of an emperor, kingship over devas in the heavens: That is all gained by this. The attainment of the human state, any delight in heaven, the attainment of unbinding: That is all gained by this. Excellent friends, appropriate application, mastery of clear knowing & release: That is all gained by this. Acumen, emancipations, the perfection of disciplehood: That is all gained by this. Private awakening, Buddhahood: That is all gained by this. So powerful this, the accomplishment of merit. Thus the wise, the enlightened, praise the fund of merit already made.
