All living beings have only kamma (kammassaka) as their sole property. They are coming into being, moulded and influenced by their own actions (kamma) according to circumstances.

"Evil actions bring evil results."
"Good actions produce good results."
"It's kamma, the Planner, that implements both evil and good, making one suffer pain or gain pleasure."
"All those persons who breathe and live, have only kamma as their own property in possession."
"All those persons who obviously exist, have only kamma as their own property in possession."
"All individuals have only kamma as their own property in possession."
"All those persons who possess bodily self, the material body (khandha) have only kamma as their own property in possession."

These five phrases which have just been recited and developed are the five kinds of anodhisa-upekkha which view with indifference towards all beings who have no limitation and distinction. We shall now recite and develop the seven kinds of odhisa-upekkha.

"All females have only kamma as their own property in possession."
"All males have only kamma as their own property in possession."
"All Ariyas have only kamma as their own property in possession."
"All Puthujjanas (common worldlings) have only kamma as their own property in possession."
"All Devas have only kamma as their own property in possession."
"All human beings have only kamma as their own property in possession."
"All Apaya beings have only kamma as their own property in possession."

The above indicates the manner of developing the seven kinds of odhisa-upekkha. If these seven kinds of odhisa are added to the five anodhisa stated earlier,- it will come to twelve (12). These are the 12 kinds of disa anodhisa upekkha which has no limitation without distinguishing regionwise. If upekkha is developed after limitation is done by, distinguishing the regions – regionwise there will be likewise 12 kinds for every region. As there are ten (10) regions, it will come to a total of 120. These are the 120 disa odhisa-upekkha. We shall also recite and develop these 120 kinds in brief. Please follow the recitation:

"All beings in the Eastern region have only kamma as their own property in possession."
"All Apaya beings in the Eastern region have only kamma as their own property in possession."
"All beings in the Western region have only kamma as their own property in possession."
"All Apaya beings in the Western region, have only kamma as their own property in possession."
"All beings in the Northern region have only kamma as their own property in possession"
"All Apaya beings in the Northern region have only kamma as their own property in possession."
"All beings in the Southern region have only kamma as their own property in possession."
"All Apaya beings in the Southern region have only kamma as their own property in possession."
"All beings in the South-Eastern region have only kamma as their own property in possession."
"All Apaya beings in the South-Eastern region have only kamma as their own property in possession."
"All beings in the North-Western region have only kamma as their own property in possession." .
"All Apaya beings in the North-Western region have only kamma as their own property in possession."
"All beings in the North-Eastern region have only kamma as their own property in possession."
"All Apaya beings in the North-Eastern region have only kamma as their own property in possession."
"All beings in the South-Western region have only kamma as their own property in possession."
"All Apaya beings in the South-Western region have only kamma as their own property in possession."
"All beings in the lower region below (Nadir) have only kamma as their own property in possession."
"All Apaya beings in the lower region below (Nadir) have only kamma as their own property in possession."
"All beings in the higher region above (Zenith) have only kamma as their own property in possession."
"All Apaya beings in the higher region above (Zenith) have only kamma as their own property in possession."

What have just been recited are 120 disa odhisa-upekkha as briefly put. If these are added to the 12 kinds of disa anodhisa recited in the foregoing, it will come to 132 kinds of upekkha. The manner of developing upekkha has now been described fully. However, what now remains is the last answer out of the seven answers to the questions raised by Subha, the lad. We shall continue to teach the remaining one.