Once upon a time when Brahmadatta was reigning in Benares, there was a Treasurer, Illisa by name, who was worth eighty crores. He was lame and crook backed and had a squint; he was an unconverted infidel, and a miser, never giving of his store to others, nor enjoying it himself; his house was like a pool haunted by demons. Yet, for seven generations, his ancestors had been bountiful, giving freely of their best; but, when he became Treasurer, he broke through the traditions of his house. Burning down the almonry and driving the poor with blows from his gates, he hoarded his wealth.

One day, when he was returning from the king’s court, he saw a man drinking spirit with stinking dried fish as a relish. The sight made the Treasurer feel a thirst for spirits. But he thought to himself, “If I drink, others will want to drink with me, and that means expense.” So he walked about, keeping his thirst under control. But, as time went on, he could not control. On a day, retiring to his chamber, he lay down hugging his bed. His wife came to him and asked, “What is wrong with you?”

Illisa told her that he wants spirit to drink. When she told him,”Then I’ll brew liquor only enough for you.” For that Illisa said, “If you brew in the house, many will watch; and to buy outside and keep it here and drink here, is out of the question.” So he gave one single penny, and sent a slave to buy him a jar of spirit from the tavern. When the slave came back, he made him go from the town to the riverside and put the jar down in a remote thicket. He said to the slave,”Go away! Wait at a distance.” He started drinking the spirit.

Now the Treasurer’s father, who for his charity and other good works had been re-born as Sakka in the Realm of Devas. He was at that moment wondering whether his bounty was still kept up or not. He became aware of the stopping of his bounty, and of his son’s behaviour. He understood everything. Moved by the sight, Sakka cried, “I will go to him and make my son see that deeds must have their consequences; I will advise him and make him charitable and worthy of re birth in the Realm of Devas.” So he came down to earth, take the human form of Illisa and met the King.

The king asked,”What brings you here at this unusual hour, Lord High Treasurer?”

Illisa said,“I have in my house eighty crores of treasure. Please take it and put it in the Royal Treasury.”

The King said,”No! my Lord Treasurer! the treasure within my palace is greater than this.”

Illisa said,”If you will not have it, then I shall give it away to whom I will.” The king replied,”Do according to your wish.” The pretending Illisa went to his house and no one could tell that it was not their real master. Entering, he stood on the threshold and sent for the porter, to whom he gave orders that if anybody resembling himself should appear and claim to be master of the house they should soundly beat him and throw him out. Then, he sat down on a couch and sent for Illisa’s wife. When she came he said with a smile, “My dear, let us be bountiful.”

At these words, wife, children, and servants all thought, “He must have been drinking lot to become good natured and generous.” And his wife said to him, “Be as bountiful as you please, my husband.” “Send for the crier,” Illisa called the crier and said, “proclaim by beat of drum all through the city that everyone who wants gold, silver, diamonds, pearls, and the like, is to come to the house of Illisa the Treasurer.” A large crowd soon assembled at the door carrying baskets and sacks. Then Sakka bade the treasure chambers be thrown open, and cried, “This is my gift to you; take what you can and go home.”

And the crowd seized on the riches there stored, and piled them in heaps on the floor and filled the bags and vessels they had brought, and went off. Among them was a man who yoked Illisa’s oxen to Illisa’s carriage, filled it with riches and returning home. As he went along, he drew near the thicket, and sang the Treasurer’s praises.

These words were heard by the Lord High Treasurer. with fear and trembling. He said to himself,”Why, the fellow is mentioning my name in his talk? Can the king have been distributing my wealth to the people?” He bounced from the bush, and, recognizing his own oxen and cart, seized the oxen by the cord, crying, “Stop! fellow! these oxen and this cart belong to me.” Down leaped the man from the cart, angrily replied, “You rascal! Illisa! The Lord High Treasurer, is giving away his wealth to all the city. What has come to you?” And he sprang at the Treasurer and struck him on the back and went off with the cart. Illisa wiped off the mud, and hurrying after his cart, seized hold of it. Again the countryman got down, and seizing Illisa by the hair, thrashed him; then taking him by the throat, he flung him back at the thicket. Illisa ran back home. There, seeing folk carrying his treasure away, “Hey! What’s this? Is the king despoiling me?” And every man he laid hands on knocked him down. Bruised, he sought to take refuge in his own house. Then the porters stopped him. First thrashing him soundly with bamboos, they took their master by the throat and threw him out of doors. He went to the king to report and said to the king, “Why! Sir! Why have you plundered me like this?”

The king said,”No! it was not I, my Lord Treasurer. Did you not yourself come and declare your intention of giving your wealth away, if I would not accept it? And did you not then send the crier round and carry out your threat?”

Illisa said,”Oh sir! indeed it was not I that came to you on such an errand. Your majesty knows how near and close I am and how I never give away so much as the tiniest drop of oil which a blade of grass will take up. Please capture him who has given my substance away and question him on the matter.”

Then the king sent for Sakka. There appeared two Illisas; neither the king nor his court could tell which was the real Lord High Treasurer. Even wife and children of Illisa also could not identify the Treasurer. Here it flashed across Illisa’s mind that he had a wart on his head, hidden among his hair, the existence of which was known only to his barber. So, as a last resource, he asked that his barber might be sent for to identify him. Now at this time the Bodhisatta was his barber. Accordingly, the barber was sent for and asked if he could distinguish the real from the false Illisa. After examining the two, the Bodhisatta reported that, as both alike had got warts on their heads, he couldn’t say which was the real Illisa.

Hearing his last hope thus fail him, the Lord High Treasurer fell into a tremble; and because of his intolerable anguish at the loss of his beloved riches, he swooned.

Then, Sakka put forth his transcendental powers, and, rising in the air, addressed the king in these words: “I am not Illisa. O! King! I am Sakka.” Then those around wiped Illisa’s face and dashed water over him. Recovering, he rose to his feet and bowed to the ground before Sakka, King of Devas. Then Sakka said, “Illisa, the wealth belongs to me, not yours; I am your father. In my lifetime I was bountiful toward the poor and rejoiced in doing good; therefore, I am advanced to this high estate and elevated as Sakka. But you have not walked in my footsteps; you did all the sins. If you rebuild mine almonry and show bounty to the poor, it shall be accounted to you for righteousness. But, if you will not, then I will strip you of all that you have and cleave your head with the thunderbolt of Indra, and you will die.”

At this threat Illisa, quaking for his life, cried out, “From now onwards I will be bountiful.” And Sakka accepted his promise, and, still seated in mid air, established his son in the Commandments and preached the Truth to him, departing thereafter to his own abode. And Illisa was diligent in almsgiving and other good works, and so assured his re-birth thereafter in heaven.