Commentary on the Sutra of the Father and Son Assembly (229)

How to Accumulate Abundant Merits?

If we must compare ourselves with others, do not compare who enjoys more material wealth, but compare who has the highest deposit in the Tathagatagarbha Bank. Whoever has the largest deposit in the Tathagatagarbha Bank is the most affluent and will attain Buddhahood first. Even if we currently have little wealth to enjoy, yet possess vast deposits within our Tathagatagarbha, then we are truly wealthy. True affluence is measured by deposits, not merely by cash on hand. Therefore, we should minimize our personal enjoyment to allow our deposits to grow increasingly abundant, or utilize these deposits to benefit all sentient beings, thereby cultivating and accumulating more merits.

Offering one unit of wealth from the Tathagatagarbha deposit to benefit sentient beings yields a return rate of a thousandfold or more, even immeasurably. Giving one unit to an ordinary person without spiritual practice brings a return of one thousand units—a thousandfold increase. If offered to a spiritual practitioner, the return multiplies to a hundred thousandfold, a millionfold, or even an immeasurable amount, all deposited back into the Tathagatagarbha Bank. Understanding this principle, we learn to cultivate merits: spending one unit on oneself reduces the deposit in the bank by one unit, while spending it on others increases the deposit by a thousand, two thousand, a hundred thousand, a million, or immeasurable units. Those who understand merit cultivation should minimize personal enjoyment—the more one indulges, the fewer merits remain. Instead, let others enjoy; benefit others abundantly, and your returns will be millions upon millions, immeasurable fold. When merits are sufficient, when the bank deposit is ample, and when conditions are ripe, we attain enlightenment, progressing through the First Bhūmi, Second Bhūmi, up to the Tenth Bhūmi, until ultimately attaining Buddhahood.