Comy. says that a salutary thought is of great importance as it leads entirely to weal and happiness, and as it is the cause for the subsequent actions conforming to it. Examples are given beginning with the intention to give almsfood to monks, up to the aspiration for Buddhahood. The Sub.Comy., however, says that in some cases the importance is not in the thought itself but only in the actual execution of it. This certainly applies to the intention to give alms, etc. But in the efforts for effacing the defilements, the formation of a mental attitude directed towards it, in other words, the heart's resolve, is certainly an important factor.

This section of the discourse has been condensed in the present translation. But he who has chosen the path of effacement as his way of practice (patipada) is well advised to repeat all forty-four items, linking them with his heart's earnest resolve. Also, the last two sections of the discourse have been condensed.