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Title: Ugga Sutta: To Ugga
Then Ugga, the king's chief minister, approached the Blessed One and, on arrival, having bowed down, sat to one side. As he was sitting there, he said to the Blessed One: “It's amazing, lord, & awesome, how prosperous Migara Rohaneyya is, how great his treasures, how great his resources!”
[The Buddha:] “But what is his property, Ugga? What are his great treasures & great resources?”
“One hundred thousand pieces of gold, lord, to say nothing of his silver.”
“That is treasure, Ugga. I don't say that it's not. And that treasure is open to fire, floods, kings, thieves, & hateful heirs. But these seven treasures are not open to fire, flood, kings, thieves, or hateful heirs. Which seven? The treasure of conviction, the treasure of virtue, the treasure of conscience, the treasure of concern, the treasure of listening, the treasure of generosity, the treasure of discernment. These, Ugga, are the seven treasures that are not open to fire, flood, kings, thieves, or hateful heirs.
The treasure of conviction, the treasure of virtue, the treasure of conscience & concern. The treasure of listening, generosity, & discernment as the seventh treasure. Whoever, man or woman, has these treasures, has great treasure in the world that no human or divine being can excel. So conviction & virtue, confidence & Dhamma-vision should be cultivated by the wise, remembering the Buddhas' instruction.
See also: Sn 1.2