Thus I have heard:
One time, the Budha was staying at Anaathapindidas Ashrama in Jetavana of Shraavastii.
Then, the Bhagavaan addressed the bhikshus:
“He who tends to the sick tends to me.
He who nurses the sick nurses me.
Why so?
Because I myself personally desire to care for the ill.
O bhikshus! Among all offerings made by devas, humans, shramanas or brahmanas, I see none higher than this offering of care.
Performing this service brings great merit, vast virtue, universal renown, and the taste of the deathless Dharma.
The Tathaagata, the Samyak-Sambudha, declares no offering surpasses this.
Those who practice this care truly practice giving, reaping great rewards and merit.
It is for this reason I declare: ‘Tending to the sick is no different from tending to me—you shall receive boundless blessings.’
Thus, O bhikshus, you should train in this.”
When the bhikshus heard what the Budha said, they followed it with joy.