Day 23 covers all of Chapter 18, The Merits of a Person Who Rejoices at Hearing This Sutra, and opens Chapter 19, The Merits of the Teacher of the Dharma.

Having last month begun discussion of the merits of the fiftieth good man or woman who rejoices at hearing this sūtra, we consider the example of the great alms giver.

“Suppose the Jambudvipa was filled with wonderful treasures such as gold, silver, lapis lazuli, shell, agate, coral and amber; elephant-carts and horse-carts; and palaces and stately buildings made of the even treasures. Suppose a man who was seeking merits gave all those pleasing things [filling the Jambudvipa] to the living beings of four hundred billion asaṃkhya worlds according to their wishes. A world consists of the six regions. The living beings [of the six regions] are of one or another of the four kinds of births: oviparous, viviparous, from moisture, or without any medium. Some of them have form while others do not. Some have desire while others do not. Some have no feet while other have two feet or four or more. Having continued giving those alms to them for eighty years, this great almsgiver thought, ‘I gave those pleasing things to them according to their wishes. Now they are old and decrepit. They are more than eighty years old. Their hair is grey; and their face , wrinkled. They will die before long. I will lead them by the Dharma of the Buddha.’

“Then he collected them. He propagated the Dharma to them, led them by the Dharma, showed them the Dharma, taught them, benefited them, and caused them to rejoice. He caused them to attain in a moment the enlightenment of the Srota-āpanna, of the Sakrdāgāmin, of the Anāgāmin or of the Arhat, eliminate all āsravas, practice deep dhyāna-concentration without hindrance, and obtain the eight emancipations. What do you think of this? Do you think that the merits obtained by this great alms giver were many or not?”

Maitreya said to the Buddha:

“World-Honored One! I think that his merits were many, immeasurable and limitless. His merits were already immeasurable when he gave all those pleasing things to them. Needless to say, so were his merits when he caused them to attain Arhatship.”

It’s good to ponder for a moment this alms giver. Let the acts of this man who was seeking merits sink in. “Do you think that the merits obtained by this great alms giver were many or not?”