The Buddha delivered this Nibbāna Sutta to his followers while staying at the Jetavanna Monastery in Savatthi. The content describes the making of merit including alms-giving, observing precepts, listening to Dhamma preaching, and meditating. In there, the observing precepts are the initial way to enter Nirvana. Only giving alms but not observing precepts, after death, 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.