The setting is in Sravasti. King Pasenadi of Kosala sat to one side. After sitting down, he said to the Buddha, "Venerable sir, is there one thing that can accomplish two benefits - the benefit of this life and the benefit of the future life?"

The Buddha replied, "Great King, indeed there is one thing that can accomplish two benefits - the benefit of this life and the benefit of the future life."

The king asked again, "Venerable sir, what is this one thing that can accomplish two benefits - the benefit of this life and the benefit of the future life?"

The Buddha answered, "Great King, heedfulness is that one thing that can accomplish two benefits - the benefit of this life and the benefit of the future life. Great King, just as among wild animals, all footprints can be contained within the elephant's footprint, the elephant's footprint is considered the largest. Similarly, Great King, heedfulness is that one thing that can accomplish two benefits - the benefit of this life and the benefit of the future life."

Having said this, the Buddha then spoke the following verses:

"For those who desire long life, health, beauty,

Heavenly realms and noble birth,

They hope to obtain more and more pleasures.

The wise praise heedfulness,

Remaining alert while doing good deeds.

The wise who are heedful can obtain two benefits,

The benefit of this life and the benefit of the future life.

By understanding these benefits,

The clever are called wise."

This sutra mainly teaches:

1. King Pasenadi of Kosala asks the Buddha if there is one thing that can accomplish both the benefits of this life and the future life.

2. The Buddha answers that heedfulness is the one thing that can accomplish both these benefits.

3. The Buddha uses the analogy of the elephant's footprint to illustrate the importance of heedfulness, just as the elephant's footprint can contain all the footprints of wild animals.

4. The Buddha further elaborates on the importance of heedfulness through verses, pointing out that it can help people obtain benefits in this life such as longevity, health, beauty, as well as benefits in the future life such as heavenly realms and noble birth.

5. The Buddha emphasizes that the wise remain alert and heedful while doing good deeds, and through this way, they can obtain benefits in both this life and the future life.

6. Finally, the Buddha points out that those who truly understand these benefits can be called wise.

This teaching emphasizes the importance of remaining alert and diligent in life, which is not only beneficial for the present life but also has a significant impact on future spiritual development.

This sutra indeed contains profound wisdom. Let's explore its profundity together.

First, this dialogue takes place in Sravasti, and the choice of location itself is significant. Sravasti was one of the cultural and religious centers of ancient India, symbolizing the convergence of wisdom and power. The dialogue between King Pasenadi of Kosala and the Buddha represents an exchange between worldly power and spiritual wisdom, which in itself is a rare and precious opportunity.

The question raised by the king touches upon humanity's eternal pursuit - how to achieve success in this life while accumulating merits for the future life. This question reflects the dual desire of humans for both practical benefits and spiritual pursuit, and also demonstrates the king's foresight as a ruler.

The Buddha's answer is concise yet profound: "Heedfulness." This concept holds a central position in Buddhism. It is not just an attitude, but a way of life and a method of practice. "Heedfulness" means constantly staying alert, cherishing the present moment, practicing diligently, and not being lazy or indulgent.

The Buddha uses the analogy of the elephant's footprint to illustrate the importance of "heedfulness." This analogy is both vivid and profound. Just as the elephant's footprint can contain all the footprints of wild animals, the practice of "heedfulness" can cover all aspects of practice and life. This analogy also implies the wide applicability and fundamental importance of "heedfulness."

In the subsequent verses, the Buddha further explains the specific content and meaning of "heedfulness":

1. "For those who desire long life, health, beauty, heavenly realms and noble birth" - This line points out the benefits in this life and the future life that people generally pursue, covering both material and spiritual aspects.

2. "They hope to obtain more and more pleasures" - This line reveals the never-satisfied desire in human nature, while also hinting at the potential problems of simply pursuing these external goals.

3. "The wise praise heedfulness, remaining alert while doing good deeds" - This emphasizes the practical way of "heedfulness," which is to maintain awareness at all times in daily life, especially when doing good deeds.

4. "The wise who are heedful can obtain two benefits, the benefit of this life and the benefit of the future life" - This line directly responds to the king's question, pointing out that "heedfulness" can indeed accomplish the benefits of both this life and the future life.

5. "By understanding these benefits, the clever are called wise" - This final line points out that true wisdom lies in understanding and practicing the principle of "heedfulness."

The profundity of this sutra lies in that it not only answers the question of how to obtain benefits in both this life and the future life, but more importantly, it points out a middle way that can transcend the binary opposition. The practice of "heedfulness" is neither an ascetic denial of this life nor an indulgent immersion in this life, but maintaining awareness and diligence in daily life, seeking liberation through doing good deeds.

This wisdom inspires us:

1. The meaning of life is not in pursuing external goals, but in cultivating inner qualities.

2. Success in this life and liberation in the future life are not contradictory; the key is to face life with the right attitude and method.

3. True wisdom is not the accumulation of knowledge, but a profound understanding and practice of the essence of life.

4. Every present moment is an opportunity for practice; the key is whether we can maintain awareness and alertness.

Although this sutra is short, it contains the essence of the Buddha's teachings. It not only answers the king's question but also points out a path to happiness and liberation for all people. It inspires us to think: In this world full of temptations and challenges, how can we maintain an attitude of "heedfulness"? How can we accumulate spiritual wealth while pursuing the benefits of this life? How can we apply the wisdom of "heedfulness" to all aspects of daily life?

Through a deep understanding and practice of the teachings in this sutra, each of us has the potential to become truly wise, obtaining perfect benefits in both this life and the future life. This is the excellence of the Buddha's teachings - it is not just a philosophy, but a practical wisdom that can transform life.