 Like other arguments in the Three Vows, Sapaṇ’s disproof of the ultimate reality of virtue is a targeted critique of his Tibetan  contemporaries.[15]  In this case, the discussion revolves around a verse from the Vajradhvaja Sūtra, in which there is a dedication of all beings’ virtue in the three times (the quote is something like, “as much as exists in the past, present and future”). Ordinarily, in the Great Vehicle, one altruistically dedicates one’s virtue (or merit)—what we today euphemistically call one’s “good karma”—to all beings, in the hope that one’s own benefits will ripen in them. In this oft-cited scriptural passage, the speaker imaginatively maximizes this intention, and dedicates all the good karma in the universe, for all time, toward this altruistic purpose. Some, Sapaṇ says, mistakenly consider this mass of virtue to be a thing, self-established and eternal, and they say that it is equivalent to the “Sugata-matrix”, the unelaborated ultimate reality. What Sapaṇ believes, on the other hand, is that this idea that it is possible to dedicate ultimate reality—and that, since one only dedicates wholesome karma, the Dharmadhātu is a kind of “existent virtue”—is an error that threatens an essential dharma teaching.