A Bodhisattva should not dwell anywhere when he practices giving. In other words, he should not be attached when he gives. If he is able to free himself from attachment, he has understood that the substance of the Three Wheels, composed of:

1. One who gives,
2. One who receives, and
3. That which is given, is empty.

If your act of giving carries with it the thought, “I practice giving and have done many meritorious and virtuous deeds,” or if you are aware of the receiver, or of the goods given, then you have not left the mark of giving. You should give and be as if you had not given. If you attach to the marks of the six sense objects – forms, sounds, smells, tastes, tangible objects, and mental constructs – when giving, your merit and virtue are limited. If you fall victim to the thought, “I contributed a million dollars to a certain temple,” then all you have is a million dollars’ worth of merit. When the money runs out, so do your merit and virtue.

If you are not attached to the mark of giving, you accrue limitless merit and virtue, even by giving as little as a single cent. If you fail to practice the proper method of giving, then although you may give gifts throughout as many great kalpas as there are motes of dust, you will still have accomplished nothing. It still has been just like boiling sand to make rice; no matter how long you cook it, it never becomes rice.

Sakyamuni Buddha used the analogy of “empty space in the ten directions” to represent the extent of merit and virtue involved in the act of giving which is detached from the mark of giving. He said, “Subhūti, a Bodhisattva should only dwell in what is taught thus.” A Bodhisattva who has already resolved to realize Bodhi should think of what he has thus been taught and adhere to it in cultivation.

If you remember what you have given, then I will forget it. If you can forget it, then I will keep it in mind. It is the same with the Buddha who, knowing the minds of all living beings, is aware that you have not forgotten the merit and virtue of your acts of giving, and so he finds it unnecessary to remember them himself. When you forget them, the Buddha remembers. Do you think it is better for you or the Buddha to remember?

You think, “I am afraid that if I forget, the Buddha will forget, too, and then I simply will not have any merit at all.”

Never fear. If you forget about your acts of giving the Buddha will eternally remember them. As it says later in the Vajra Sutra, “All the various thoughts which occur to all living beings are completely known to the Tathagata.” When you do good things, you remember them, but when you do bad, do you also cherish the memories? No, you try to forget your offenses immediately, yet you fondly ponder the good you have done. You should forget the good and remember the bad. Why remember the bad? So you will not do it again. Why forget the good? So you will feel the need to do more.