The opening is identical with §31, continuing thus: sn.v.400

4"When, bhikkhus, a noble disciple possesses these four streams of merit, streams of the wholesome, it is not easy to take the measure of his merit thus: ‘Just so much is his stream of merit, stream of the wholesome, nutriment of happiness’; rather, it is reckoned as an incalculable, immeasurable, great mass of merit.

5"Bhikkhus, just as it is not easy to take the measure of the water in the great ocean thus: ‘There are so many gallons of water,’ or ‘There are so many hundreds of gallons of water,’ or ‘There are so many thousands of gallons of water,’ or ‘There are so many hundreds of thousands of gallons of water,’ but rather it is reckoned as an incalculable, immeasurable, great mass of water; so too, when a noble disciple possesses these four streams of merit … it is reckoned as an incalculable, immeasurable, great mass of merit."

6This is what the Blessed One said. Having said this, the Fortunate One, the Teacher, further said this:

7"Just as the many rivers used by the hosts of people,
Flowing downstream, finally reach the ocean,
The great mass of water, the boundless sea,
The fearsome receptacle of heaps of gems;

8"So the streams of merit reach the wise man—
Giver of food, drink, and clothes,
Provider of beds, seats, and coverlets [n.360] Reading with Se and Ee seyyā-nissajja-ttharaṇassa, as against Be seyyāni-paccattharaṇassa. —
As the rivers carry their waters to the sea." sn.v.401

1"Cattārome, bhikkhave, puññābhisandā, kusalābhisandā, sukhassāhārā. Katame cattāro? Idha, bhikkhave, ariyasāvako buddhe aveccappasādena samannāgato hoti – itipi so bhagavā … pe … satthā devamanussānaṁ buddho bhagavāti. Ayaṁ paṭhamo puññābhisando, kusalābhisando, sukhassāhāro.

2Puna caparaṁ, bhikkhave, ariyasāvako dhamme … pe … saṅghe … pe … .

3Puna caparaṁ, bhikkhave, ariyasāvako ariyakantehi sīlehi samannāgato hoti akhaṇḍehi … pe … samādhisaṁvattanikehi. Ayaṁ catuttho puññābhisando, kusalābhisando, sukhassāhāro. Ime kho, bhikkhave, cattāro puññābhisandā, kusalābhisandā, sukhassāhārā.

4Imehi kho, bhikkhave, catūhi puññābhisandehi kusalābhisandehi samannāgatassa ariyasāvakassa na sukaraṁ puññassa pamāṇaṁ gaṇetuṁ: ‘ettako puññābhisando, kusalābhisando, sukhassāhāro’ti. Atha kho asaṅkhyeyyo appameyyo mahāpuññakkhandhotveva saṅkhyaṁ gacchati.

5Seyyathāpi, bhikkhave, mahāsamudde na sukaraṁ udakassa pamāṇaṁ gaṇetuṁ: ‘ettakāni udakāḷhakānī’ti vā ‘ettakāni udakāḷhakasatānī’ti vā ‘ettakāni udakāḷhakasahassānī’ti vā ‘ettakāni udakāḷhakasatasahassānī’ti vāti. Atha kho asaṅkhyeyyo appameyyo mahāudakakkhandhotveva saṅkhyaṁ gacchati. Evameva kho, bhikkhave, imehi catūhi puññābhisandehi kusalābhisandehi samannāgatassa ariyasāvakassa na sukaraṁ puññassa pamāṇaṁ gaṇetuṁ: ‘ettako puññābhisando, kusalābhisando, sukhassāhāro’ti. Atha kho asaṅkhyeyyo appameyyo mahāpuññakkhandhotveva saṅkhyaṁ gacchatī"ti.

6Idamavoca bhagavā. Idaṁ vatvāna sugato athāparaṁ etadavoca satthā:

7"Mahodadhiṁ aparimitaṁ mahāsaraṁ,
Bahubheravaṁ ratanagaṇānamālayaṁ;
Najjo yathā naragaṇasaṅghasevitā,
Puthū savantī upayanti sāgaraṁ.

8Evaṁ naraṁ annapānavatthadadaṁ,
Seyyāni paccattharaṇassa dāyakaṁ;
Puññassa dhārā upayanti paṇḍitaṁ,
Najjo yathā vārivahāva sāgaran"ti.

Paṭhamaṁ.