佛說觀佛三昧海經 6.16

6.16

The Buddha told his father, the king: 'Regarding the marks of a great person, the light of the white curl, and all the marks: if there are those who can contemplate them in reverse, contemplate them in order, or contemplate them with discernment, fully contemplating the circular radiance and the sixteen-foot body, merely by generating this mind—whether they seem to see them or not—their multitude of offenses will be eradicated as explained above. Suppose there is a donor endowed with the five supernormal powers who obtains a cintāmaṇi and flies throughout the ten directions. In the worlds of the ten directions, in each and every world, the number of sentient beings is unknowable, but is reckoned only as immeasurable and boundless. If all such sentient beings were arhats, and this great donor, for kalpas beyond count, were to make offerings to these noble ones with the four requisites without lack, would the merit obtained by this person be great or not?'