1. 聞如是：
一時，佛在舍衛國祇樹給孤獨園。
Thus have I heard:
One time, the Budha was staying at Anaathapindidas Ashrama in Jetavana of Shraavastii.
2. 爾時，世尊告諸比丘：
當修行一法，當廣布一法；修行一法已，便有名譽，成大功德，諸善普至，得甘露味，至無為處，便成神通，除諸亂想，逮沙門果，自致涅槃。云何為一法？所謂念施。
At that time, the Bhagavaan addressed the bhikshus:
“Practice one dharma,
And widely propagate one dharma.
Having practiced this one dharma,
You will gain renown,
Attain great merits,
Experience all wholesome qualities,
Taste the nectar of liberation,
Reach the unconditioned state,
Attain spiritual powers,
Dispel distracting thoughts,
Achieve the fruits of the Shramana path,
And realize Nirvaana.
What is this one dharma?
It is mindfulness of Dana (Dananusmriti)).”
3. 佛告諸比丘：
云何修行念施，便有名譽，成大果報，諸善普至，得甘露味，至無為處，便成神通，除諸亂想，獲沙門果，自致涅槃？
The Budha addressed the bhikshus:
“How does practicing mindfulness of Dana lead to renown, great fruits, the arising of all wholesome qualities, the taste of the nectar of liberation, the attainment of the unconditioned state, the realization of spiritual powers, the dispelling of distracting thoughts, the achievement of the Shramana fruits, and the realization of Nirvaana?”
4. 爾時，諸比丘白世尊曰：
諸法之本，如來所說。唯願世尊為諸比丘說此妙義，諸比丘從如來聞已，便當受持。
At that time, the bhikshus addressed the Bhagavaan:
“The source of all dharmas is spoken by the Tathaagata. We beseech the Bhagavaan to explain this profound meaning to the bhikshus. Having heard it from the Tathaagata, we will uphold and practice it.”
5. 爾時，世尊告諸比丘：
諦聽！諦聽！善思念之，吾當為汝廣分別說。
At that time, the Bhagavaan addressed the bhikshus:
“Listen carefully! Listen carefully! Reflect deeply on this, for I will explain it to you in detail.”
6. 對曰：
如是。世尊！
諸比丘前受教已。
The bhikshus replied: “So it is, Bhagavaan.”
The bhikshus then respectfully accepted the teaching.
7. 世尊告曰：
若有比丘正身正意，結跏趺坐，繫念在前，無有他想，專精念施。
我今所施，施中之上，永無悔心，無返報想，快得善利。
若人罵我，我終不報；
設人害我，手捲相加，刀杖相向，瓦石相擲，當起慈心，不興瞋恚。
我所施者，施意不絕。
是謂，比丘！
名曰大施，便成大果報，諸善普至，得甘露味，至無為處，便成神通，除諸亂想，獲沙門果，自致涅槃。
是故，諸比丘！
常當思惟，不離施念，便當獲此諸善功德。
如是，諸比丘！
當作是學。
The Bhagavaan said:
“If a bhikshu, with upright body and mind, sits cross-legged, fixes his mindfulness, and is free from distracting thoughts, single-mindedly practicing mindfulness of Dana, he will reflect:
‘My Dana is the highest form of giving,
Free from regret and the expectation of reward,
Bringing swift and wholesome benefits.
If someone insults me, I will not retaliate;
If someone harms me, even with hands, fists, weapons, or stones,
I will cultivate a mind of loving-kindness,
Without giving rise to anger or hatred.
My intention to give will never cease.’
Thus, bhikshus, this is called the great act of Dana,
Which leads to great fruits, the arising of all wholesome qualities, the taste of the nectar of liberation, the attainment of the unconditioned state, the realization of spiritual powers, the dispelling of distracting thoughts, the achievement of the Shramana fruits, and the realization of Nirvaana.
Therefore, bhikshus, always reflect and never stray from mindfulness of Dana. In this way, you will attain these virtuous qualities.
Thus, bhikshus, you should train yourselves in this manner.”
8. 爾時，諸比丘聞佛所說，歡喜奉行。
When the bhikshus heard what the Budha said, they followed it with joy.