The Buddha delivered this Nibbāna Sutta to his followers while staying at the Jetavanna Monastery in Savatthi. The content describes about the making of merit including alms-giving, observing precepts, listening to Dhamma preaching, and meditating. In there, the observing precepts is the initial way to enter Nirvana. Only giving alms but not observing precepts, after dead, can be born as a ghost like the story of a couple millionaires. The result of sponsoring the making of, or writing this manuscript and offering it to the Sangha can support the ghosts to be born in a good place in heavens.
Colophon:
Lānthī 1 nā 1: Māi nāthap phāikhao thammang Nipphānnasūt mī 1 phūk diao nī lae bailān mī 17 bai thang nāthap lae. Khὁhü bun upatham khamsū phūkhā an dai taemkhian thammang khamsὁn Nipphānnasūt nī hü dai thüng suk 3 pakān mī nipphān pen thī laeo khanὁi dae bun hoei. Mak 1, phon 1, nipphān 1. Nibbāna paccayo hontu no niccaṃ dhuvaṃ dhuvaṃ paramaṃ sukkhaṃ yācāmi. Phūkhian maen Nān Intha Phὁ Ī Nāng Yāt khian tae pī moeng vāi yū Bān Nūn tīn Phūsuang nan lae than heoi.
Lānthī 16 nā 2: Sadet laeo yām vāi thāi kae lae rikkhitta attano Nān Inthapanyā taemkhian tae pī kot set pī dai taek pai yū Bān Nūn nai Nam Khān tīn Phūsuang nan lae.
Lānthī 17 nā 1: Batni mūnla satthā māi mī Phὁ Nān Nὁ Mae Nān Nὁ 2 khā phua mia kὁ mā hā dai yang potakka bailān mā taemkhian yang thammang Nipphānnasūt phūk 1, kὁ doem phüa chak uthitsa suanbun suanthān an nī pai hā yang buttā an anitcharakam pai sū paralok phāinā nāmma panyāti süvā Nān Nὁ Nān Nanthiyo nan kὁ khὁhü thevabut nam hā khὁhü thevadā nam hὁt hü dai