Any Giving Is Giving with Material Things.

Original text of the Sūtra Spoken by the Buddha on the Dedication Wheel (回向轮经):如是我闻。一时。佛在大摩尼金刚宝山峰中。与大菩萨众俱。尔时世尊告金刚摩尼菩萨言。佛子。若有菩萨求大菩提。为欲救度一切有情。已受菩萨律仪戒学。已曾发起大菩提心。有大悲愍。常欲奉事一切如来。欲广积集。诸大菩萨福德资粮。欲证佛智。欲以无碍。等持总持。诸解脱门。神通游戏。欲令虚空成大库藏。欲令自手似如意宝。 作是奉施。

 Explanation: The above is the World-Honored One describing the aspirations of bodhisattvas who seek great bodhi. In order to fulfill the above aspirations, bodhisattvas should perform the following acts of giving (dāna).

 Original text: 唯愿一切诸佛世尊。已住十地诸大菩萨。持金刚者。当忆念我。弟子某甲。已发菩提心。未安住正道。今持身心。于一切时。以一切种。奉施三世诸佛菩萨。愿大自在诸佛如来。已证大地一切菩萨。当摄受我。令我大福德。智慧资粮。猛利精进。广大心量。寂静调伏。神通自在。波罗蜜多。速得圆满。

 Explanation: "今持身心。于一切时。以一切种。奉施三世诸佛菩萨。" These lines are the bodhisattva's vow to offer, with his own body and mind, at all times, with all kinds of treasures, offerings to the Buddhas and bodhisattvas of the three periods of time. "愿诸佛菩萨，摄受我。令我大福德。智慧资粮。猛利精进。广大心量。寂静调伏。神通自在。波罗蜜多。速得圆满。" This should be physical, material offering, not a visualization without actual objects; the physical items are enumerated later.

Original text:复作是言。唯大悲者。当忆念我。弟子某甲。堕在生死。系以大缚。闭居牢狱。离正道法。逼以强力。烦恼怨敌。无怙无救。无目无依。无将无导。游行僻路。趣向生死。背大涅槃。顺诸恶趣。将堕险路。临仆恶道。常遇恶友。离善知识。迷于邪正。有利无利。有义无义。远离诸善。成就不善。常背贤圣。诸佛菩萨。生老病死。忧恼所迫。不得安隐。无怖无畏。

心常散乱。阙修寂静。调伏施戒。及不放逸。远离等持总持二门。十地法忍。不能安住。甚深般若波罗蜜多。及平等性。不修无量慈悲喜舍。不具菩萨。三聚戒蕴。远离无障无碍大智。不能安住于寂灭因。善成立法。远离神通。力无所畏。不住正念。不能成就。随行趣入。无忘失法。

匮诸功德。见取疑惑。障于通达七等觉支。阙修如实八圣道支。无量百千苦恼所逼。而常炽然。众苦逼迫。心常下劣。忿恨散乱。常顺烦恼。唯愿一切诸佛菩萨。依大悲愍。为我救护。为我归依。为我导师。唯愿令我。速得圆满。大正觉路。大菩提道。菩提资粮。又愿令我。速得圆满。如来十力。四无所畏。十八不共。诸如来法。无碍辩才。等持解脱陀罗尼门。功德神通波罗蜜多。又愿与我。一切成就。一切功德。

 Explanation: This is a bodhisattva who has generated great bodhi mind repenting of all his faults and transgressions, wishing that the Buddhas and bodhisattvas will accept him and fulfill his wishes.

Original text:复次。为转广大供养。应作是言。又愿一切诸佛世尊。已得大势诸菩萨众。当忆念我。弟子某甲。今于一切佛菩萨所。转大恭敬。承事供养。以身奉献。所有十方诸世界中。大庄严具。所谓种种宝宫。诸宝庄严。宝树宝山。宝座宝坛。珍宝行列。宝盖宝幢。宝饰璎珞。真珠罗网。宝器宝聚。积宝光焰。

诸宝洲中，大末尼宝。清净灯树。宝铃和鸣。末尼光曜。真金缨拂。垂覆连接。妙金莲花。阎浮檀金以为其须。金树行列。种种宝宫。宝云叆叇。雨众宝渧。诸宝藏殿。众妙末尼。间錯墙壁。宝珠栏楯。大持明者可乐圆苑。屋宅宝宫。殿堂树林。皆可爱乐。以如是等。无摄无受。回向一切诸佛菩萨。

Explanation: This passage describes the bodhisattva's concrete offerings: "承事供养。以身奉献。所有十方诸世界中。大庄严具。" These lines indicate that the bodhisattva is willing to personally offer, with his own body, great adornments to the Buddhas and bodhisattvas of the ten directions. What follows are the names and types of adornments, all concrete physical objects.

Offering great adornments with one's own body means this is not visualization, but a genuine offering of physical objects. Even if it were visualization, one would still have to visualize the physical objects and present them before the Buddhas and bodhisattvas; otherwise, since the Buddhas and bodhisattvas cannot see the physical objects, how could it count as having received the offering? If I visualize every day that everyone is full after three meals, eating such-and-such delicious food and drink, would everyone actually be full? If one says that the Buddhas and bodhisattvas have supernatural powers and can obtain the offering, then is this offering made by you, or is it that the Buddhas and bodhisattvas themselves used their supernatural powers to conjure it up and offered it to themselves?

Original text:于赡部洲所有妙药。长寿药类。诸末尼宝。能与有情。所求众药。自然成美。殊胜饮食。并诸香树。种种异类。旃檀妙树。阿伽卢（沉香）树。沉水赤檀。大叶恒花。能醉香等。诸树种类。可乐妙香。无摄无受。诸如意树。于大海中种种异类。诸末尼宝。如意宝珠。及须弥山。鸡娑啰山。香山摩尼耶山。尹地(二合)耶大山。曼陀罗山。金刚山等。诸大山中。种种宝峰。宝台宝石。宝窟宝宫。宝饰宝片。众宝阶道。诸末尼柱。诸宝灯轮。诸琉璃等。末尼种类。

所有天上。无主天宫。天诸名花。悦意乐见。天诸乐具。微风吹动。空宫行伍。和鸣美声。天诸音乐。不鼓自然出美妙声。天诸众鸟。住空宫中。鸣妙音声。并诸宝云。出大美声。天诸末尼。歌咏音乐。并诸妙香。花树鬘树。涂香烧香树。灯树幢树。幡树宝树。

此等一切。无所摄受。奉施一切诸佛菩萨。所有一切。佛眼所睹。诸佛刹中。大供养云。花云香云。鬘云烧香云。涂香云宝盖云。宝幢云宝幡云。宝衣云宝聚云。宝器云。大末尼聚云。种种微妙大宝珠云。又以香油。满大灯器。量等千界。燃以灯炷。量百须弥。奉施一切。诸佛世尊。诸大菩萨。

 Explanation: All of these are concrete adornments of offering, all physical objects.

Original text:由是供养所生胜福。并将回向无上菩提。如过去佛所修诸善。以无所得。而为方便。回向菩提。我亦如是。持此功德。回向无上正等菩提。劝请诸佛。唯愿往赴。菩提道场。降伏魔怨。证大菩提。转大法轮。  欲灭度者。为诸有情。劝请愿住满一大劫。  随喜一切诸佛菩萨。一切有情。所修诸福。  发露忏悔一切诸罪。犹如三世诸佛菩萨。忏悔罪障。我亦如是。愿罪销灭。

奉施乃至忏悔已毕。即以净心。忆念一切诸佛菩萨。对佛像前。诵此密言。满足八遍。密言曰。  唵  娑颇(二合)罗  裟颇(二合)罗  微摩那  娑(去引)啰   摩诃(引)若缚  吽 

Explanation: This passage is the bodhisattva dedicating the merit cultivated through his genuine offerings to bodhi, and making vows of repentance to extinguish offenses, followed by reciting the mantra.

Original text:诵密言已。即便随欲。成就天妙。大供养云。一切佛所。而得现前。 若善男子或善女人。系念于佛。或昼或夜。转诵如是大回向轮。此善男子或善女人。诸罪消灭。一切烦恼渐得微薄。能获如前所说功德。若转一遍。得百梵福。梦常见佛。命终之后。得生净土。佛说是经已，诸菩萨众，欢喜奉行。

 Explanation: After the bodhisattva recites the mantra, under the blessing and empowerment of the Buddhas, bodhisattvas, and Dharma-protecting deities, his wishes are fulfilled, the great cloud of offering is accomplished, and the Buddhas and bodhisattvas personally manifest themselves.

If a good man or good woman can recite this Great Dedication Wheel Sūtra, all his offenses will be extinguished, and afflictions will gradually become slight and weak, losing their power; he will be able to obtain the merits described above. If he can recite it once, he will obtain a hundredfold of Brahmā's merit, will frequently see the Buddha in dreams, and after death will be reborn in the pure land. This means that the merit of reciting the sūtra is extraordinary, but as for how to recite the sūtra, and to what degree one must recite and uphold it in order to obtain these merits, there are still some further explanations and conditions.

The sūtra text that was sent over has undergone artificial punctuation, artificial modification of punctuation marks, and artificial paragraph division, resulting in the meaning of the sūtra text becoming blurred and its true meaning not easy to understand. I spent some time revising it again, so that the sūtra's principles are made manifest and its meaning is clear. From now on, when reading Buddhist sūtras, one should read the original texts in the Taishō Tripiṭaka (大藏经), the sūtra texts that have not been tampered with by people; only then will the Buddha's original intent not be distorted.