While the Buddha was dwelling in Kapilavatthu, the Buddha delivered a sermon to his disciples and described about Dāna – alms-giving and Sīla - morality. The results of alms-giving and observing precepts depend on the practitioners. If the ones who wish to gain lokiya (mundane) such as kingship, millionaires, wealthy people, Indra, Brahma, emperors. Their wishes are regarded as carelessness because of following with the ones graving. If they wish to gain lokuttara (supramundane) such as Nirvana, then they are regarded as carefulness.
Colophon:
Folio 29 on the recto side: In Culasakkarat (CS) 1266, a kap si year, on the fourth waning day of the sixth [lunar] month, the third day of the week (Tuesday).