富豪サンカ（Saṅkha）が友人ピーリヤ（Pīḷiya）と気前よく財産を分かち合ったが、後に自身が破産すると冷たい忘恩しか返されず、王が介入するまでそれが続いたというジャータカ。

A Jātaka about the wealthy Saṅkha, who generously shared his fortune with his friend Pīḷiya, but when later ruined himself received only cold ingratitude in return, until the king intervened.