大方便佛報恩經 5.3

5.3

At that time, the Bhagavat was surrounded by the great assembly, who made offerings, revered, respected, and praised him. Thereupon the Tathāgata moved in immeasurable, extremely profound spheres of conduct, wishing to uproot the intense suffering of sentient beings in the three realms of existence; wishing to dispel the five hindrances and untie the ten fetters; wishing to cause all sentient beings to attain liberation together and be established in the unconditioned. He then expounded the two kinds of puṇyakṣetras: first, the conditioned puṇyakṣetra; second, the unconditioned puṇyakṣetra. That is to say, parents and teachers, the Buddhas, the Dharma, the Saṅgha, and the bodhisattvas—all sentient beings who cultivate offerings [to them] obtain merit, and through progress can accomplish the Way.