The descriptions of practices in the Mahāparinirvāṇa-sūtra （hereafter MPS-S） and its parallels are largely in agreement, in that they are based on the thirty-seven bodhipakṣika-dharmas, but there are notable differences in their details. A typical example is the episode in the MPS-S in which dharma-śravaṇa is emphasized in connection with the sapta-bodhyangāni. The prose part of the episode undoubtedly emphasizes the sapta-bodhyangāni. However, in the latter verse part, which consists of annotative summaries of, and commentaries on, the prose part, the emphasis is not just on the sapta-bodhyangāni―it shifts to hearing the Buddha’s words （buddhavacana）. This suggests that reflection on the Dharma is an important part of the path of practice for the Sarvāstivādins, which transmitted the MPS-S. This is because the same tendency is observed in other parts of MPS-S.
