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 considered the eight hundred merits of the eye, we consider the twelve hundred merits of the ear.
“Furthermore, Constant-Endeavor! The good men or women who keep, read, recite, expound or copy this sūtra, will be able to obtain twelve hundred merits of the ear. With their pure ears, they will be able to recognize all the various sounds and voices inside and outside the one thousand million Sumeru-worlds, [each of which is composed of the six regions] down to the Avici Hell and up to the Highest Heaven. They will be able to recognize the voices of elephants, horses and cows; the sounds of carts; cryings and sighings; the sounds of conch-shell horns, drums, gongs and bells; laughter and speech; the voices of men, women, boy and girls; meaningful voices, meaningless voices; painful voices, delightful voices; the voices of the unenlightened ones, the voices of the enlightened ones; joyful voices, joyless voices; the voices of gods, dragons, yakṣas, gandharvas, asuras, garuḍas, kiṃnaras and mahoragas; the sounds of fire, water and wind; the voices of hellish denizens, animals and hungry spirits; and the voices of bhikṣus, bhikṣunīs, Śrāvakas, Pratyekabuddhas, Bodhisattvas and Buddhas. In a word, with their pure and natural ears given by their parents, they will be able to recognize all the sounds and voices inside and outside the one thousand million Sumeru-worlds, although they have not yet obtained heavenly ears. Even when they recognize all these various sounds and voices, their organ of hearing will not be destroyed.”