爾時地藏菩薩摩訶薩，承佛威神，從座而起，胡跪合掌白佛言：「世尊，我觀業道眾生，校量布施，有輕有重，有一生受福，有十生受福，有百生千生受大福利者。是事云何，唯願世尊為我說之。」
At that time, relying on Buddha’s divine power, Bodhisattva Ksitigarbha, Mahasattva, rose from his seat, knelt down, placed his hands together in front of the Buddha and said, “World Honored One, as I have observed, the charitable deeds which all beings do are all different. Some benefactions can benefit people for one generation. Another for ten generations, some for a hundred or a thousand generations. Why is this? Please World Honored One, explain it for us.”
爾時佛告地藏菩薩：「吾今於忉利天宮一切眾會，說閻浮提布施較量功德輕重，汝當諦聽，吾為汝說。」
Buddha told Bodhisattva Ksitigarbha, “Now, here in the Trayastrimsa Heaven Palace, I am going to explain the comparative merits which are earned from the virtuous act of giving done by those living beings in the worlds. You should listen to thy explanation carefully.”
地藏白佛言：「我疑是事，願樂欲聞。」
Ksitigarbha replied to Buddha, “I have no doubts about this matter, therefore, I will be glad to listen.”
佛告地藏菩薩：「南閻浮提，有諸國王、宰輔大臣、大長者、大剎利、大婆羅門等，若遇最下貧窮，乃至癃殘瘖啞，聾癡無目，如是種種不完具者。是大國王等欲布施時，若能具大慈悲下心含笑，親手遍布施，或使人施，軟言慰喻，是國王等所獲福利，如布施百恆河沙佛功德之利。
Buddha told Bodhisattva Ksitigarbha, “In the worlds, there are kings, prime minister, officials, elders, Kshatriyas, Brahmins and so on. Suppose they do favors with benevolent hearts for the poor, blind, deaf, mute or crippled, asking others to help, or comfort the sufferings with tender words – the merits they gain will be the same as making offerings to Buddha.
何以故？ 緣是國王等，於是最貧賤輩及不完具者，發大慈心，是故福利有如此報。百千生中，常得七寶具足，何況衣食受用。
Why? Because if they can stimulate great benevolent and compassionate hearts for the poor and crippled, they can obtain merits. They can own the seven treasures completely, not to mention food and clothing.
復次地藏! 若未來世，有諸國王，至婆羅門等，遇佛塔寺，或佛形像，乃至菩薩聲聞辟支佛像，躬自營辦供養布施。是國王等，當得三劫為帝釋身，受勝妙樂。若能以此布施福利，迴向法界，是大國王等，於十劫中，常為大梵天王。
Moreover, Ksitigarbha, in the future world, if any king or Brahmin offers sacrifices or makes contributions to Buddha’s temple or to the images of Buddhas, Bodhisattvas, Sound-Hearers, Pratyeka Buddhas, the king or Brahmin will certainly be Shakra god for three aeons and enjoy the most wonderful happiness. If they can dedicate to all beings in the Dharma World the merits which they earned by their contributions, these kings can always be Great Brahma Heaven Kings for ten aeons.
復次地藏! 若未來世，有諸國王，至婆羅門等，遇先佛塔廟，或至經像，毀壞破落，乃能發心修補。是國王等，或自營辦，或勸他人，乃至百千人等布施結緣。是國王等，百千生中常為轉輪王身。如是他人同布施者，百千生中常為小國王身。更能於塔廟前，發迴向心。如是國王乃及諸人，盡成佛道，以此果報無量無邊。
Furthermore, Ksitigarbha, in the future worlds, if the kings can rebuild or repair any ruined or broken temples or images, or they encourage others to do this, these kings will be Wheel-Turning Kings for hundreds or thousands of generations. These people who help these kings will be the kings of small countries. If they can make vows in front of the temples to dedicate the merits which they obtain from rebuilding or repairing the temples or images, their Buddhadharma will be complete. Their good karma is boundless or limitless.
復次地藏! 未來世中，有諸國王及婆羅門等，見諸老病及生產婦女，若一念間，具大慈心，布施醫藥飲食臥具，使令安樂。如是福利最不思議，一百劫中常為淨居天主，二百劫中常為六欲天主，畢竟成佛，永不墮惡道，乃至百千生中，耳不聞苦聲。
Additionally, Ksitigarbha, in the future world, if these kings or Brahmins show mercy and give medicine, food or bedding to old people, sick people or pregnant women and make them peaceful and happy, such welfare and benefits are the best imaginable. They will be a king of Pure Dwelling Heaven for one hundred aeons, they will be a king of Six Desire Heaven for two hundred aeons and they will surely become Buddhas. They will never fall into the evil level and will hear no distressful voice for hundreds or thousands of generations.
復次地藏! 若未來世中，有諸國王及婆羅門等，能作如是布施，獲福無量。更能迴向，不問多少，畢竟成佛，何況帝釋梵轉輪之報。是故地藏，普勸眾生當如是學。
Furthermore, Ksitigarbha, in the future world, the kings or Brahmins who can bestow such a gift will obtain endless merits. If they can dedicate these merits to all those beings around the Dharma World, they will finally all become Buddhas – not to mention becoming Shakra, Brahma or Wheel-Turning Kings. Therefore, Ksitigarbha, you should persuade all those beings to do this.
復次地藏! 未來世中，若善男子善女人，於佛法中，種少善根，毛髮沙塵等許，所受福利，不可為喻。
Moreover, Ksitigarbha, in the future world, if any good man or woman can plant the smallest good root, even as little as a hair, sand or dust, their welfare and benefits will be beyond description.
復次地藏! 未來世中，若有善男子善女人，遇佛形像、菩薩形像、辟支佛形像、轉輪王形像，布施供養得無量福，常在人天受勝妙樂。若能迴向法界，是人福利不可為喻。
Furthermore, Ksitigarbha, in the future world, if any good man or woman makes contributions or offers sacrifices when encountering the images of the Buddha, Bodhisattva, Pratyeka Buddha or Wheel-Turning King, he or she will obtain endless welfare and always enjoy the most wonderful happiness in the worlds or heavens. If this man or woman can return this merit to those beings around the Dharma World, this person’s merit will be incomparable.
復次地藏! 未來世中，若有善男子善女人，遇大乘經典，或聽聞一偈一句，發殷重心，讚歎恭敬，布施供養。是人獲大果報，無量無邊。若能迴向法界，其福不可為喻。
Furthermore, Ksitigarbha, in the future world, any man or woman who reads a Mahayana sutra, even one single word or sentence, shows a respectful heart, praises it reverently and dedicates the sutra to others, will earn good karma. If the person can dedicate the merits to the Dharma World, this person’s welfare will be beyond description.
復次地藏! 若未來世中，有善男子善女人，遇佛塔寺，大乘經典。新者布施供養，瞻禮讚歎，恭敬合掌。若遇故者，或毀壞者，修補營理，或獨發心，或勸多人同共發心。如是等輩，三十生中常為諸小國王，檀越之人，常為輪王，還以善法教化諸小國王。
Furthermore, Ksitigarbha, in the future world, if any good man or woman worships, praises, places their hands together in respect, and bestows a gift when he or she a new Buddha-temple or Mahayana Sutra; or who repairs, or cleans up any old, ruined or broken temple or sutra himself, or persuades others to do so, they will be kings for thirty generations. If one leads others in these affairs, he or she may always be a Wheel-Turning King. And this Wheel-Turning King will enjoy using many good ways to cultivate and teach the other kings of small countries.
復次地藏! 未來世中，若有善男子善女人，於佛法中所種善根，或布施供養，或修補塔寺，或裝理經典，乃至一毛一塵，一沙一渧。如是善事，但能迴向法界，是人功德，百千生中受上妙樂。
Furthermore, Ksitigarbha, in the future world, any good man or good woman who plants a minor root in the Dharma World, such as making contributions or offerings, repairing a temple or binding a book of sutras, even if these things are as tiny as a hair, a speck of dust, a grain of sand, or a drop of water – if this person can dedicate the merit he or she has earned to those beings in the Dharma World, this person can enjoy the most wonderful happiness for hundreds or thousands of generation.
如但迴向自家眷屬，或自身利益，如是之果，即三生受樂，捨一得萬報。是故地藏，布施因緣，其事如是。」
If one dedicates the merit to one’s own relatives or oneself, this person can enjoy happiness for only three generations. Once one abandons one’s own merit, he may earn millions of merits. Thus, Ksitigarbha, such are the conditions for bestowing gifts.”