While the Buddha is residing in the Realm of the Thirty-Three Gods with a retinue of deities, great hearers, and bodhisattvas, Avalokiteśvara asks the Buddha how beings can gain merit from building a stūpa. The Buddha responds by stating the Buddhist creed on dependent arising:
All phenomena that arise from causes,
The Tathāgata has taught their cause,
And that which is their cessation,
Thus proclaimed the Great Renunciant.
The Buddha then explains that this dependent arising is the dharmakāya, and that whoever sees dependent arising sees the Buddha. He concludes the sūtra by saying that one should place these verses inside stūpas to attain the merit of Brahmā.