While residing at the Kutagara Monastery near Vesali, the Buddha spoke this verse with reference to Sakka, king of the devas.

A Licchavi prince named Mahali, hearing the Buddha recite the discourse called Sakka's Question, wondered whether the Buddha had truly seen Sakka and was acquainted with him, and resolved to ask.

Mahali approached the Buddha and asked whether he had seen Sakka, king of gods. The Buddha replied that he had indeed seen him. Mahali objected that it must have been a counterfeit, since seeing Sakka is a difficult matter, but the Buddha insisted that he knew Sakka, knew the qualities that made him Sakka, and knew by what cultivation of qualities Sakka had attained his position.

The Buddha explained that Sakka had once been a human being, a prince named Magha, hence called Maghava; that in that life he had given gifts, hence called Purindada; that he had given alms assiduously, hence called Sakka; that he had given dwelling-places, hence called Vasava; that he could think of a thousand things in an instant, hence called Sahassakkha; that he had an Asura maiden named Sujata to wife, hence called Sujampati; and that he ruled as lord over the Gods of the Thirty-three, hence called King of Gods.

The Buddha said that Sakka, as a human being in a previous existence, had taken upon himself and fulfilled seven vows, and it was through fulfilling these that he attained Sakkaship.

The seven vows were: to support his mother and father for as long as he lived; to honour his elders; to speak gentle words; to never resort to backbiting; to live as a householder free from avarice, generous and open-handed, delighting in giving and attentive to those in need; to speak the truth; and to be free from anger, or to quickly suppress it if it arose.

The Buddha explained that Sakka, born in that former life as Magha, had built roads and resting places for the benefit of the masses together with thirty companions, and that this unflagging effort brought him to the exalted position of king of the gods.