འཕགས་པ་ཕ་རལ་ཏ་ཕྱན་པ་ལྔ་བསྟན་པ་ཞས་བྱ་བ་ཐག་པ་ཆན་པའ་མད 1.20

1.20

when a woman polishes a mirror, the more she does so, the clearer the mirror becomes. And the clearer it becomes, the clearer its reflections are. Venerable Pūrṇa, likewise, the more bodhisattva great beings dedicate the mass of merit created through generosity toward the state of omniscience and practice generosity by offering it to other bodhisattvas—saying, ‘May it cause those bodhisattvas who have newly entered this vehicle to reach the state of nonregression and may all those who have reached the state of nonregression swiftly perfect the state of omniscience!’—the more their roots of virtue will increase. The more their roots of virtue increase, the closer they will be to the state of omniscience. You should understand that when bodhisattvas dedicate in this manner, they are being skilled in means.

“It is said that ‘when bodhisattva great beings make a small gift, the merit produced is great,’ meaning that if generosity is dedicated toward the state of omniscience, even a small gift given by bodhisattvas yields great merit. On the other hand, if the gift is not dedicated toward the state of omniscience, they may give extensively and yet the resulting merit would be insignificant. Therefore, if bodhisattvas were to live for as many eons as there are grains of sand in the Ganges, all the while giving away a multitude of desirable objects and dedicating their generosity toward the state of omniscience, not only would the bodhisattva great beings’ gifts be extensive, they would also in turn yield great merit. As such, when bodhisattva great beings practice generosity, they should always keep their focus on the state of omniscience.