一部經，佛陀安慰家道中落的給孤獨長者，開示佈施重在施者的誠心而非物品優劣，並舉傳說中 Velāma 的大布施為例，說明其功德仍不及皈依三寶等更高修行。

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.