Subhúti, what think you? say not any of you that Tathágata thinks thus within himself, “I must deliver all these sentient creatures?” Subhúti, think not thus; and why? because in truth there are no such sentient beings for Tathágata to deliver; if there were, then Tathágata would immediately be subject to one of the _individual distinctions_.[13] Subhúti, Tathágata in speaking of the _first distinction of personality_,[14] declares that the term “I” is the same as that which is not “I,” all other sects indeed believe in the reality of such personality. But, Subhúti, this expression “all other sects” Tathágata declares likewise to be a mere name, it is the same as that which is the opposite of this term (_i.e._ the name is nothing).[15] _Cap. XXVI.—The mystical body without any distinct characteristic._ Subhúti, what think you? is it possible to contemplate Tathágata through the thirty-two “distinctive signs,”[16] which adorn his person? Subhúti said: Yes! Yes! Tathágata is manifested through the thirty two distinctive signs. Buddha said: Subhúti, if Tathágata is to be seen through the medium of these signs, then every Chakrawarttí is the same as Tathágata. Subhúti addressed Buddha: World-honoured one! as I understand the doctrine which Buddha declares, Tathágata cannot be seen through the thirty-two distinctive signs. At this time the world-honoured one delivered the following Gáthá, “He who looks for me through any material form, or seeks me through any audible sound, that man has entered on a wrong course, he shall not be able to see Tathágata.” _Cap. XXVII.—But there is a period when it would be incorrect to say that all laws and conditions of being must be disregarded and expunged._ Subhúti, if you should think thus, “Tathágata, by means of his personal distinctions has attained to the unsurpassable condition,” you would be wrong, Subhúti. Tathágata has not arrived at this state by means of any such distinctions. But, Subhúti, do not come to such an opinion as this, viz., “that what is called the unsurpassed, just, and enlightened heart is nothing more than the mere neglect and destruction of all rules and conditions.” Think not so, for why? the exhibition of this perfect and unsurpassed heart is not the consequence of having disregarded and destroyed all rules, in the active discharge of duty. _Cap. XXVIII.—On not receiving and not coveting the reward of virtuous conduct._ Subhúti, if a Bodhisatwa use in charity as much of the seven precious substances as would fill sakwalas as numerous as the sands of the Ganges; and if another man clearly understand the non-individual character of all conditions of being, and by patient endurance obtain perfection, the meritorious happiness of this Bodhisatwa exceeds that of the former. What then Subhúti, as far as all the Bodhisatwas are concerned there can be no such thing as the appreciation of reward.