劇団座長タラプタ（Tālapuṭa）が観客を楽しませる役者たちは笑い興じる神々の中に生まれ変わるのかと仏陀に尋ねるが、逆に欲情を煽ることは笑いの地獄に至ると知り、その後出家して阿羅漢果を得た経。

A discourse in which the actor-manager Tālapuṭa asks the Buddha whether performers who delight audiences are reborn among laughing gods, and learns instead that inducing sensual passion leads to a hell of laughter, after which he enters the Order and attains Arahantship.