The merit of honoring such beings, extinguished and fearless from every direction, cannot be measured by anyone.

Te tādise pūjayato — one who honors such beings: the pronoun tādise gathers the qualities described in verse 195 — Buddhas, disciples, those who have overcome obstacles and crossed beyond grief.

Nibbute akutobhaye — extinguished and fearless from every direction: nibbuta is extinguished, tranquil — the participle of nibbāna. Akutobhaya is fearless from any direction — completely safe, invulnerable from every angle.

Na sakkā puññaṃ saṅkhātuṃ — the merit cannot be measured: saṅkhātuṃ is to count, calculate. The merit (puñña) generated by honoring awakened beings is literally incalculable — it transcends all measure.

Imettamapi kenaci — by anyone: no one can calculate this merit. The closing of the vagga on the Buddha with this affirmation of inconceivability is appropriate: as the Buddha’s mind is infinite (verse 179), the merit of honoring him is incalculable.