Once, the King of Kosala from Persia went to visit Buddha at noon. After paying his respects to Buddha, he sat down and Buddha asked him: "Great King, where do you come from?"

The King replied: "World Honored One, it's about yesterday's matter. I came here yesterday and told you that I was dealing with the property of a banker who passed away in our city. He had no children or relatives to inherit his wealth, so according to our country's regulations, all properties without heirs should be confiscated by the state treasury. This banker owned gold worth eight million yuan and not to mention the value of other silver jewelry he possessed. However, when we moved his property out, we found that he ate porridge made from sour and rotten rice bran; wore old clothes patched up with three big patches; rode an old ox cart covered with tree leaves as an umbrella for shade. We couldn't understand why such a wealthy banker lived such a poor life like this? Yesterday I came here again seeking your guidance on how to use wealth correctly and reasonably but still have many doubts in my mind. How did stingy people like this banker accumulate good karma in the past? Why is he so rich yet has no children or heirs? Why does he live such a frugal life despite being wealthy? I am still unclear about these things which is why I came back today hoping you can help me clear my doubts."

Buddha said: "Great King, that banker used to offer food and drink to a practitioner named Dujarikasipada who has already attained enlightenment alone (Pratyekabuddha). He once said to Dujarikasipada: 'Venerable Sir please accept my offering.' Afterwards he left behind food offerings but later regretted it thinking 'I gave such good food to a monk who cannot create benefits and value for me. I should give all this food to my servants and workers instead, at least they are still serving me and earning money for me.' 

Furthermore, he killed his brother's only son due to disputes over property.

Great King, that banker gained good karma by offering food and drink to Dujarikasipada which allowed him to be reborn seven times in the realm of heavenly beings enjoying blessings. After exhausting his blessings from being reborn in the realm of heavenly beings, he was reborn seven times as a wealthy banker in our city with abundant wealth.

However, because he regretted offering food and drink to Dujarikasipada later on thinking 'I shouldn't have offered it since this monk cannot create benefits or value for me', although he was rich with plenty of money, his heart could not accept eating delicious meals so he ate porridge made from sour rice bran; nor could his heart accept wearing beautiful clothes so he wore old clothes patched up with three big patches; nor could his heart accept riding luxurious carriages so he rode an old ox cart covered with tree leaves as an umbrella for shade. All these were due to him regretting offering food and drink to Dujarikasipada.

Great King, that banker killed his brother's only son due to disputes over property which caused him bad karma resulting in being tortured in hell for tens of thousands of years. When the evil karma from killing had been exhausted after suffering punishment in hell, what remained caused him not having children or heirs during seven lifetimes where all properties were confiscated by the state treasury.

My lord, the owner of this bank has exhausted all the merits he gained from providing food and drink to the Sangha and planting blessings with his donations. He has not planted any new blessings, so he has become a person without merit. Due to his lack of merit, he will fall into hell and suffer.

In fact, my lord, since the moment of his death, this bank owner has already been reborn in hell and is suffering there.

Food, wealth, gold, silver, jewelry - all worldly possessions - as well as servants and employees who serve us cannot be taken with us after we die. At that moment everything must be abandoned; nothing can be taken away. Only our actions during our lifetime - our words spoken and thoughts generated within ourselves that lead to good deeds or bad karma - accompany us at all times. These are what we can take with us after death: the merits gained from doing good deeds or sins committed through evil acts follow us like shadows.

Therefore it is important to do more good deeds in order to accumulate merits for our future lives. The amount of merit accumulated determines one's social status in their next life and where they will be reborn. Those with deep-rooted merits may be born into wealthy families or even ascend to heaven where they enjoy eternal bliss beyond samsara (the cycle of birth-and-death). On the other hand those lacking in merit but burdened by heavy sins may end up being born into poor families or even fall into one of three lower realms: hell realm (where they experience endless torment), hungry ghost realm (where they suffer from hunger) or animal realm.

At this time, the Buddha spoke a verse:

"Grains may bring wealth in gold and silver,

But they cannot follow one when he departs.

Servants, too, may be of use,

But they cannot follow one when he departs.

The only things that follow one

Are his deeds, good or bad.

Therefore, treasure the actions you perform,

For they are the only things that will accompany you

Beyond this life and into future ones.

They are your companions on the path to liberation."

Pali original scripture

SN.3.20/(10). Dutiya-aputtakasuttaṃ

　　 131. Atha kho rājā pasenadi kosalo divā divassa yena bhagavā tenupasaṅkami; upasaṅkamitvā ekamantaṃ nisinnaṃ kho rājānaṃ pasenadiṃ kosalaṃ bhagavā etadavoca– “handa, kuto nu tvaṃ, mahārāja, āgacchasi divā divassā”ti?

　　 “Idha, bhante, sāvatthiyaṃ seṭṭhi gahapati kālaṅkato. Tamahaṃ aputtakaṃ sāpateyyaṃ rājantepuraṃ atiharitvā āgacchāmi. Sataṃ, bhante, satasahassāni hiraññasseva, ko pana vādo rūpiyassa! Tassa kho pana, bhante, seṭṭhissa gahapatissa evarūpo bhattabhogo ahosi– kaṇājakaṃ bhuñjati bilaṅgadutiyaṃ. Evarūpo vatthabhogo ahosi– sāṇaṃ dhāreti tipakkhavasanaṃ Evarūpo yānabhogo ahosi– jajjararathakena yāti paṇṇachattakena dhāriyamānenā”ti.

　　 “Evametaṃ, mahārāja, evametaṃ, mahārāja! Bhūtapubbaṃ so, mahārāja, seṭṭhi gahapati taggarasikhiṃ nāma paccekasambuddhaṃ piṇḍapātena paṭipādesi. ‘Detha samaṇassa piṇḍan’ti vatvā uṭṭhāyāsanā pakkāmi. Datvā ca pana pacchā vippaṭisārī ahosi– ‘varametaṃ piṇḍapātaṃ dāsā vā kammakarā vā bhuñjeyyun’ti. Bhātu ca pana ekaputtakaṃ sāpateyyassa kāraṇā jīvitā voropesi.

　　 “Yaṃ kho so, mahārāja, seṭṭhi gahapati taggarasikhiṃ paccekasambuddhaṃ piṇḍapātena paṭipādesi, tassa kammassa vipākena sattakkhattuṃ sugatiṃ saggaṃ lokaṃ upapajji. Tasseva kammassa vipākāvasesena imissāyeva sāvatthiyā sattakkhattuṃ seṭṭhittaṃ kāresi. Yaṃ kho so, mahārāja, seṭṭhi gahapati datvā pacchā vippaṭisārī ahosi– ‘varametaṃ piṇḍapātaṃ dāsā vā kammakarā vā bhuñjeyyun’ti, tassa kammassa vipākena nāssuḷārāya bhattabhogāya cittaṃ namati, nāssuḷārāya vatthabhogāya cittaṃ namati, nāssuḷārāya yānabhogāya cittaṃ namati, nāssuḷārānaṃ pañcannaṃ kāmaguṇānaṃ bhogāya cittaṃ namati. Yaṃ kho so, mahārāja, seṭṭhi gahapati bhātu ca pana ekaputtakaṃ sāpateyyassa kāraṇā jīvitā voropesi, tassa kammassa vipākena bahūni vassāni bahūni vassasatāni bahūni vassasahassāni bahūni vassasatasahassāni niraye paccittha. Tasseva kammassa vipākāvasesena idaṃ sattamaṃ aputtakaṃ sāpateyyaṃ rājakosaṃ paveseti. Tassa kho, mahārāja, seṭṭhissa gahapatissa purāṇañca puññaṃ parikkhīṇaṃ, navañca puññaṃ anupacitaṃ. Ajja pana, mahārāja, seṭṭhi gahapati mahāroruve niraye paccatī”ti “Evaṃ, bhante, seṭṭhi gahapati mahāroruvaṃ nirayaṃ upapanno”ti. “Evaṃ mahārāja, seṭṭhi gahapati mahāroruvaṃ nirayaṃ upapanno”ti. Idamavoca …pe….

　　 “Dhaññaṃ dhanaṃ rajataṃ jātarūpaṃ, pariggahaṃ vāpi yadatthi kiñci.

　　 Dāsā kammakarā pessā, ye cassa anujīvino.

　　 “Sabbaṃ nādāya gantabbaṃ, sabbaṃ nikkhippagāminaṃ.

　　 Yañca karoti kāyena, vācāya uda cetasā.

　　 “Tañhi tassa sakaṃ hoti, tañca ādāya gacchati;

　　 Tañcassa anugaṃ hoti, chāyāva anapāyinī.

　　 “Tasmā kareyya kalyāṇaṃ, nicayaṃ samparāyikaṃ;

　　 Puññāni paralokasmiṃ, patiṭṭhā honti pāṇina’’nti.

　　 Dutiyo vaggo.

　　 Tassuddānaṃ–

　　 Jaṭilā pañca rājāno, doṇapākakurena ca;

　　 Saṅgāmena dve vuttāni, mallikā dve appamādena ca.

　　 Aputtakena dve vuttā, vaggo tena pavuccatīti.