Why Does the Diamond Sutra State That the Merit of a Bodhisattva’s Non-Abiding Dāna Is Inconceivable?

Here, "appearances" refer to the appearances of sensory realms, specifically the six dust-like realms of form, sound, smell, taste, touch, and mental objects. When a Bodhisattva practices giving, they do not dwell upon the appearances of form, sound, smell, taste, touch, or mental objects, nor are they attached to these appearances; their mind is empty of these appearances, achieving the threefold emptiness of giver, receiver, and gift while giving. They make no distinctions regarding the gender, age, nobility or baseness, poverty or wealth, power, status, or appearance of the recipient; they do not distinguish whether the recipient is an enemy or a relative, bestowing equally. They neither calculate nor dwell on thoughts about which recipients might bring them desired benefits in return; they hold no expectation of recompense in the form of appearances like form, sound, smell, taste, touch, mental objects, wealth, sex, fame, food, or sleep. Furthermore, they do not consider the value, whether precious or cheap, of the items being given. They give unconditionally to anyone in need, without discrimination or calculation.

Those who can abandon all appearances, remain unattached to all appearances, and practice giving with the threefold emptiness possess a vast mind. They are no longer ordinary people; their mind, being empty, signifies they are not ordinary. They are truly great-minded Bodhisattvas, possessing profound wisdom of the empty nature of appearances. They are individuals of great merit and virtue. After such great giving, their wisdom and merit increase further. The merit arising from the wisdom of emptiness is not limited by quantity; the merit obtained is immeasurable, boundless, and inconceivable. The magnitude of the merit obtained corresponds directly to the vastness of their mind; merit and the capacity of the mind are proportional and mutually reinforcing. In contrast, those who give while attached to appearances have their minds constrained and hindered by appearances; their mind's capacity is small, and the merit they obtain is limited. How can a small vessel hold large or abundant things? Merit arrives according to the vessel's capacity: a large vessel receives great merit, a small vessel receives little merit. This is inevitable. Therefore, a Bodhisattva practices giving without dwelling on appearances; their capacity is vast, their mind like the void. The merit they obtain is thus immeasurable and boundless like the void, inconceivable.