The text comprises a teaching given by the Buddha Śākyamuni to the bodhisattva Siṃhavikrīḍita in response to his question: what kind of merit does one gain by worshipping the Tathāgata? The Buddha addresses the question by stating that the merits of the awakened ones are limitless, thus any merit accrued by worshipping them, whether face to face or in the form of a caitya, is also limitless. What truly matters is the worshipper’s mental attitude. He then continues by teaching a dhāraṇī accompanied by a short practice and describes its benefits.
