Taking Refuge in the Three Jewels

In Taking Refuge in the Three Jewels, the venerable Śāriputra wonders how much merit accrues to someone who takes refuge in the Three Jewels: the Buddha, the Dharma, and the Saṅgha. He therefore seeks out the Buddha Śākyamuni and requests a teaching on this topic. The Buddha proceeds to describe how even vast offerings, performed in miraculous ways, would not constitute a fraction of the merit gained by someone who takes refuge in the Three Jewels.