The story of a millionaire (seṭṭhi) of Bārāṇasī who had a friend named Kāḷakaṇṇī.

The rest of the story resembles that given above, about Kāḷakaṇṇī, friend of Anāthapiṇḍika (J.i.364 f).

In the same connection the Kusanāḷi Jātaka was taught (J.i.441 f). There the Kāḷakaṇṇi Jātaka is referred to as Kāḷakaṇṇi Vatthu.