Preached at Khānumata. Kūtadanta consults the Buddha on the best way of making a sacrifice efficacious, and the Buddha tells him of a sacrifice held in days of yore by King Mahā Vijitāvī, under the guidance of his enlightened purohita. The sacrifice is undertaken with the co-operation of the four divisions of the king's subjects. The king has eight personal qualifications, as has his chaplain. No living thing is injured; all the labour is voluntary and the sacrifice is offered, not only on behalf of the king, but of all the good. No regrets are felt at any stage of the sacrifice.
The Buddha then proceeds to tell Kūtadanta of other forms of "sacrifice" more potent than the gift of material things, and ends the sutta with a description of arahantship.
At the conclusion of the discourse Kūtadanta declares himself to be a follower of the Buddha. D.i.127ff.