一部经，佛陀安慰家道中落的给孤独长者，开示布施重在施者的诚心而非物品优劣，并举传说中 Velāma 的大布施为例，说明其功德仍不及皈依三宝等更高修行。

A discourse in which the Buddha consoles the impoverished Anāthapiṇḍika by teaching that the giver’s sincerity matters more than the quality of the gift, illustrated through the legendary generosity of Velāma and ranked beneath taking refuge and other higher practices.