‘And if, O Subhûti, a son or a daughter of a good family were to fill worlds equal to the number of grains of sand of the river Gangâ with the seven treasures, and give them as a gift to holy and fully enlightened Tathâgatas; and if a Bodhisattva acquired endurance in selfless and uncreated things, then the latter will on the strength of this produce a larger stock of merit, immeasurable and innumerable.
‘But, O Subhûti, a stock of merit should not be appropriated by a noble-minded Bodhisattva.’ The venerable Subhûti said: ‘Should a stock of merit, O Bhagavat, not be appropriated by a Bodhisattva?’ Bhagavat said: ‘It should be appropriated, O Subhûti; it should not be appropriated; and therefore it is said: It should be appropriated.’
‘And again, O Subhûti, if anybody were to say that the Tathâgata goes, or comes, or stands, or sits, or lies down, he, O Subhûti, does not understand the meaning of my preaching. And why? Because the word Tathâgata means one who does not go to anywhere, and does not come from anywhere; and therefore he is called the Tathâgata (truly come), holy and fully enlightened.’