Following on yesterday’s post Hsuan Hua and the Four Vast Vows, I offer this short explanation from Chapter 4, Understanding by Faith.

Some of them were counting
His gold, silver, and other valuables.
His expenses, earnings, and assets
Were noted and recorded there in the ledgers.

There were people estimating the value of his gold, silver, and other valuables. All of his expenditures and revenues were noted and recorded in the ledgers. Just as merchants document their business transactions, we who study the Buddhadharma write things down because we wish to elaborate upon key principles with detailed explanations. For example, we write out a commentary for a sūtra so that those who do not understand certain principles may read the commentary and gain understanding. The ledger represents the four vast vows:

Living beings are boundless; I vow to save them all.

Afflictions are endless; I vow to cut them off.

Dharma-doors are countless; I vow to learn them all.

Buddhahood is unsurpassed; I vow to realize it.

If someone makes the four vast vows, his or her name is said to be “written in the ledger” to become a Buddha. Taking the four vast vows is considered to be evidence that the individual will become a Buddha. Writing account ledgers is an allegory for cultivating.