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Kiṃdada Sutta

At Jetavana. A devatā approaches the Blessed One and asks:

‘‘Giving what does one give strength?
Giving what, one gives beauty?
Giving what does one give comfort,
Giving what does one give sight.
Who gives all? Please explain it to me.”

“By giving food one gives strength.
Giving clothes one gives beauty.
By giving a vehicle one gives comfort.
Giving a light one gives sight.
One who gives a dwelling is the one who gives all.
But one who gives the Dhamma, gives the deathless.” S.i.32.