Discourse with Accountant Moggallāna

Thus have I heard — Once, the Blessed One was dwelling at Sāvatthi in the Eastern Park, in the Mansion of Migāra’s Mother. Then Moggallāna the Accountant, a Brahmin, approached the Blessed One; having approached, he exchanged greetings with the Blessed One. After a cordial and meaningful conversation, he sat to one side. Seated to one side, the Accountant Moggallāna said to the Blessed One:

“Just as, dear Gotama, in this Mansion of Migāra’s Mother, one can see a gradual training, gradual practice, and gradual progression — up to the final step on the staircase; just as among us Brahmins, there is a visible gradual training, gradual practice, and gradual progress in our studies; just as among the archers, there is a visible gradual training, gradual practice, and gradual progress in archery; so too, dear Gotama, for us accountants, whose livelihood is in accountancy, there is a visible gradual training, gradual practice, and gradual progress in accountancy. When we receive a new pupil, we first make him calculate ‘one ones, two twos, three threes, four fours, five fives, six sixes, seven sevens, eight eights, nine nines, ten tens’ and up to a hundred. Now, dear Gotama, is it possible to describe a similar gradual training, gradual practice, and gradual progress in your Dhamma and discipline?”

Training in Ethical Conduct

"Indeed, Brahmin, it is possible to set forth a gradual training, practice, and practice in this Dhamma and discipline as well. Just as, Brahmin, a skilled horse trainer acquires a fine thoroughbred and initially trains it in the management of the bit, then proceeds to further training; similarly, dear Brahmin, the Tathāgata initially trains a person thus: ‘Come, bhikkhu, be virtuous, restrained with the restraint of the Pātimokkha (Bhikkhu’s rules), endowed with conduct and resort, seeing danger in the slightest faults, and undertake and train in the precepts.’

Training in Sense Restraint

When, Brahmin, a bhikkhu is virtuous, restrained with the restraint of the Pātimokkha, endowed with conduct and resort, seeing danger in the slightest faults, and undertakes the training in the precepts, then the Tathāgata further trains him: 'Come, bhikkhu, guard the doors of your sense faculties.

  1. Upon seeing a form with the eye, do not grasp at its signs or features. If the eye faculty remains unguarded, detrimental unwholesome mental states such as covetousness (craving/desire/attachment with strong yearning and eagerness) and grief could overwhelm you. Practice restraint, guard the eye faculty, achieve mastery over it.

  2. In the same way, when hearing a sound with the ear, do not grasp at its signs or features. If the ear faculty remains unguarded, detrimental unwholesome mental states such as covetousness and grief could overwhelm you. Practice restraint, guard the ear faculty, achieve mastery over it.

  3. Similarly, when smelling an odor with the nose, do not grasp at its signs or features. If the nose faculty remains unguarded, detrimental unwholesome mental states such as covetousness and grief could overwhelm you. Practice restraint, guard the nose faculty, achieve mastery over it.

  4. Likewise, when tasting a flavor with the tongue, do not grasp at its signs or features. If the tongue faculty remains unguarded, detrimental unwholesome mental states such as covetousness and grief could overwhelm you. Practice restraint, guard the tongue faculty, achieve mastery over it.

  5. In the same manner, when feeling a tactile sensation with the body, do not grasp at its signs or features. If the body faculty remains unguarded, detrimental unwholesome mental states such as covetousness and grief could overwhelm you. Practice restraint, guard the body faculty, achieve mastery over it.

  6. Finally, when cognizing a mental object with the mind, do not grasp at its signs or features. If the mind faculty remains unguarded, detrimental unwholesome mental states such as covetousness and grief could overwhelm you. Practice restraint, guard the mind faculty, achieve mastery over it.’

Training in Moderation in Eating

When, Brahmin, a bhikkhu guards the doors of his sense faculties well, the Tathāgata further trains him: 'Come, bhikkhu, be moderate in eating. Consider wisely the food you consume — not for amusement, nor for indulgence, nor for physical appearance, nor for beautification, but only for the sustenance and maintenance of this body, for keeping it healthy, for aiding the holy life, thinking thus: ‘I will allay old feelings of hunger without arousing new feelings, and so that I may be healthy and blameless and live in comfort.’"

Training in Wakefulness

When, Brahmin, a bhikkhu is moderate in eating, the Tathāgata further trains him: ‘Come, bhikkhu, remain devoted to wakefulness. During the day, purify your mind from obstructive states through walking meditation and sitting meditation. During the first watch of the night, purify your mind in the same way; in the middle watch of the night, lie down on the right side in the lion’s posture, with one foot overlapping the other, mindful and fully aware, after noting in your mind the idea of rising; in the last watch of the night, rise up and continue purifying your mind from obstructive states through walking meditation and sitting meditation.’"

Training in Mindfulness and Clear Comprehension

"When, Brahmin, a bhikkhu is devoted to wakefulness, the Tathāgata further instructs him: ‘Come, bhikkhu, be endowed with mindfulness and clear comprehension. Be clearly aware when going forward and returning; be clearly aware when looking ahead and looking away; be clearly aware when bending and stretching; be clearly aware when carrying the outer robe, the bowl and wearing robes; be clearly aware when eating, drinking, consuming food, and tasting; be clearly aware when defecating and urinating; be clearly aware when walking, standing, sitting, falling asleep, waking up, speaking, and keeping silent.’

Training in Seclusion

When, Brahmin, a bhikkhu is endowed with mindfulness and clear comprehension, the Tathāgata further instructs him: ‘Come, bhikkhu, dwell in a secluded lodging — in the forest, at the root of a tree, in a mountain cave, in a charnel ground, in a jungle thicket, in an open space, or on a heap of straw.’ Thus, he dwells in a secluded lodging — in the forest, at the root of a tree, in a mountain cave, in a charnel ground, in a jungle thicket, in an open space, or on a heap of straw.

Abandoning of the Hindrances

After his meal, having returned from the alms-round, he sits down, folding his legs crosswise, setting his body erect, and establishes mindfulness in front of him. He abandons covetousness for the world and lives with a mind rid of covetousness; he purifies his mind from covetousness. He abandons ill-will and hatred, lives with a benevolent mind towards all beings, compassionate for the welfare of all living beings; he purifies his mind from ill-will and hatred. He abandons dullness (complacency) and agitation, and lives alert and clear-comprehending; he purifies his mind from dullness (complacency) and agitation. He abandons restlessness (mental agitation) and remorse, lives tranquil and internally serene; he purifies his mind from restlessness (mental agitation) and remorse. He abandons doubt, lives having crossed over doubt, unperplexed about wholesome states; he purifies his mind from doubt.

The Four Jhānas (Jhanas)

Having abandoned these five hindrances, imperfections of the mind that weaken wisdom, quite secluded from sensual pleasures, secluded from unwholesome states, he enters and dwells in the first jhāna, which includes applied and sustained thought (reflection and examination), with rapture (intense joy) and pleasure born of seclusion.

With the stilling of applied and sustained thought, he enters and dwells in the second jhāna, which has internal confidence and unification of mind, is without reflection or examination, with rapture and pleasure born of concentration.

With the fading away of rapture, he dwells equanimous, mindful and fully aware; and he experiences in his own person that bliss of which the noble ones say: ‘He has a pleasant abiding who has equanimity and is mindful.’ Thus, he enters and dwells in the third jhāna.

With the abandoning of pleasure and pain, and with the previous disappearance of joy and displeasure, he enters and dwells in the fourth jhāna, which has neither-pain-nor-pleasure and purity of mindfulness due to equanimity.

Those bhikkhus, Brahmin, who are trainees, aspiring for the unsurpassed security from bondage, abide thus. But those bhikkhus who are arahants, with taints destroyed, who have lived the holy life, done what was to be done, laid down the burden, reached their own goal, utterly destroyed the fetters of existence, and are completely liberated through final knowledge, for them these teachings lead to bliss in the present life and to mindfulness and clear comprehension.”

Thus having spoken, the Brahmin Accountant Moggallāna asked the Blessed One: “dear Gotama, do all your disciples who are instructed and guided by you in this way attain final Nibbāna without exception, or do some not attain it?”

“Some of my disciples, Brahmin, being instructed and guided by me in this manner, attain final Nibbāna, the ultimate goal, while others do not.”

“What is the cause, dear Gotama, and what is the reason that while Nibbāna exists, the path leading to Nibbāna exists, and you, Gotama, are present to encourage, yet when instructed and guided by you, some of your disciples attain final Nibbāna, the ultimate goal, while others do not?”

“Then, Brahmin, let me ask you a question in return. Answer as you see fit. What do you think, Brahmin, are you skilled in the path to Rajagaha?”

“Yes, Gotama, I am skilled in the path to Rajagaha.”

“What do you think, Brahmin, if a man came to you wishing to go to Rajagaha, and said, ‘Sir, I wish to go to Rajagaha; show me the way there.’ You would tell him, ‘This is the way, go in this direction, and after a while, you will see such and such a village, continue and you will see such and such a town, proceed further and you will find yourself in delightful parks, forests, and lands around Rajagaha.’ If, after being instructed by you, this person were to take a wrong turn and go backwards, whereas another person, following your instructions, reaches Rajagaha safely, what is the cause, Brahmin, what is the reason why, despite the path to Rajagaha and your instructions, one person goes astray and another reaches Rajagaha?”

“What can I do, Gotama, in that situation? I am only the one who shows the way.”

“Similarly, Brahmin, Nibbāna exists, the path leading to Nibbāna exists, and I am here to instruct; yet my disciples, being instructed and guided by me, some attain final Nibbāna and some do not. What can I do, Brahmin? I am only the one who shows the way.”

Upon hearing this, the Brahmin Accountant Moggallāna said to the Blessed One: "There are those, dear Gotama, who lack faith, who have left the household life for a livelihood, not out of faith. They are deceitful, insincere, boastful, impudent, unstable, garrulous, unrestrained in their senses, indulgent in food, and not devoted to wakefulness. They do not respect training, are careless, trivial, and lead the holy life with a motive of gaining position. They are lazy, lacking energy, forgetful, lacking mindfulness, uncollected, with their minds scattered, and lacking wisdom. These, dear Gotama, do not live in close association with you.

But those clansmen who have left the household life out of faith, who are not deceitful, insincere, or boastful, who are not impudent, unstable, or garrulous, who guard their senses, are moderate in eating, devoted to wakefulness, regard training highly, and strive earnestly in the holy life — these, dear Gotama, do live in close association with you.

Just as among roots, black pepper is reckoned as the best, among scents the red sandalwood, and among flowers the jasmine; similarly, your advice is supreme among the highest truths.

Wonderful, dear Gotama, wonderful, dear Gotama! Just as one might set upright what had been overturned, reveal what was hidden, point out the way to one who was lost, or hold up a lamp in the dark so that those with eyes could see forms, in various ways you have made the Dhamma clear. I go to the Blessed One for refuge, to the Dhamma, and to the Sangha. From today, let the Blessed Gotama remember me as a lay follower who has gone to him for refuge for life."


The gradual training guideline teaching of the Buddha is how a student starting out in the teachings of the Buddha should gradually practice in to see gradual progress.

Gradual training and gradual progress: The Habit Curve - The gradual training guidelines linked to the science of forming new habits. Each training area when practiced in as a new habit to cultivate until it becomes easy, automatic and second nature, leads to gradual progress on the path to enlightenment.

The practice areas to be sequentially trained in with related teachings are:

Practice Area - Training in Ethical conduct

Not shared as a rule or commandment, rather as a guideline that one can verify by implementing and observing for the condition of the mind.

Related Teachings

The five precepts (AN 8.39) - An overflowing stream of merit, gifts one can offer to all living beings

Practice Area

A cultivated practice of ethical conduct forms the basis of all the other practice areas.

Related Teachings

Six Directions: A teaching on purifying ethical conduct (DN 31) - A detailed guide on lay ethics

Practice Area - Application of sense restraint 

Avoid activities and engagements that lead to excitement. Or on recognition, disengage.

Related Teachings

Causes for Diverse Perceptions, Intentions, Passions, Quests (SN 14.7) are the diverse external elements of sense experience.

All is Burning (SN 35.28) - The “all” consisting of the six interior and exterior sense bases is burning with passion, aversion and delusion.

Practice Area - Moderation in eating

Eating for health, rationally, in moderation. Not for delight, not for bulking up, not for pleasant and agreeable feelings

Related Teachings

Monastics practice eating before the noon (one of the eight precepts). This isn’t necessary, however, eating within an interval can likely help.

Practice Area - Training in wakefulness

Purifying the mind of obstacles through a practice of walking and sitting meditation in the morning and evening. Sleep in lion’s posture after noting the idea of rising

Related Teachings

Meditation Practise and Guided Meditations ↗️ - Guided meditation on breathing-mindfulness meditation - this is the primary form of meditation taught by the Buddha. Also guided meditations on loving-kindness and forgiveness practices.

Practice Area - Training in Mindfulness and Clear Comprehension

Being clearly aware when walking, standing, bending, sitting, stretching, lying down, when falling asleep, waking up, speaking, keeping silent. Across all activities.

Related Teachings

Mindfulness of body (AN 1.575 - 590) - Short teachings on the importance of mindfulness of the body.

The Four Establishments of Mindfulness (MN 10) - A detailed teaching on cultivating mindfulness of body, feelings, mind and mental qualities.

Practice Area - Training in seclusion Abandoning hindrances

Staying in seclusion, one trains in abandoning of the five hindrances: sensual desire, ill-will, doubt, complacency (dullness), mental agitation (restlessness and remorse)

Related Teachings

The Five Hindrances, their Fuels and their Antidotes (AN 1.11-1.20)

Practice Area - Abiding in jhānas

Abiding in the four jhānas, progressively arising of the seven awakening factors.

Related Teachings

5 qualities to abandon to dwell in the first jhāna (AN 5.256) - Stinginess regarding dwellings, families, gains, reputation and teachings should be abandoned to dwell in the first jhāna.

The Path to Liberation with similes - In this teaching, the Buddha is sharing the path with visual similes that resemble the phenomenology of the mind as it is progressing on the path to liberation.