[I]t is said, “He who accepts and upholds the name of Bodhisattva Avalokiteśvara, and he who accepts and upholds the names of all the buddhas as numerous as the sands of sixty-two koṭis of Ganges Rivers, will each produce equal merit.” This has two meanings: 1) the power of faith and 2) complete knowledge.

The power of faith has two types: l) complete faith that one’s body is no different from the body of Avalokiteśvara, and 2) reverence felt toward Avalokiteśvara, so that one also believes one can completely attain such qualities as his.

Complete knowledge means the ability to be determined and to know the element of reality (dharmadhātu). “The element of reality” is referred to as the nature of reality (dharmatā). This “nature of reality” is referred to as the universal absolute body of all the buddhas and the bodhisattvas. “The universal body” is the true absolute body.

Bodhisattvas in the first stage are able to penetrate it. Therefore, one who accepts and upholds the names of all the buddhas as numerous as the sands of sixty-two koṭis of Ganges Rivers and one who accepts and upholds the name of Bodhisattva Avalokiteśvara will both produce merit without any difference.