佛說處處經 1.22

1.22

The Buddha said: "Bhikṣus! Although I transcend the world and depart, the Dharma of the sūtras shall remain. Furthermore, there are four nidānas from which merit can be gained: first, when animals have nothing to eat, feed them so that their lives are preserved; second, seeing someone afflicted with illness without a caregiver, provide for and attend to them so they obtain peace and comfort; third, the impoverished, solitary, and destitute should be protected and looked after; fourth, when a person is solitary and alone, practicing meditation and contemplating the Way, lacking clothing and food, one should provide for and look after them; these are the four things. If you practice giving and provide for them with a benevolent mind, the merit gained is equal to that of [giving to] the Buddha, without any difference." At that time, his body was entirely in pain, and he was about to transcend the world and depart.