The First Two Converts
At that time two merchants, Tapassu and Bhalluka, trom Ukkala (Orissa) were traveling to their native town. Then a Devata’s who was a blood-relative of these two merchants, spoke to them as follows: - "The Blessed One, good sirs, is dwelling at the foot of the Rajayatana tree, soon after His Enlightenment. Go and serve the Blessed One with flour and honeycomb. It will conduce to your well-being and happiness for a long time."
Thereupon the two merchants, Tapassu and Bhalluka, took with them flour and honeycomb, and approaching the Buddha said: -
"O Lord, may the Blessed One accept this flour and honeycomb so that it may long tend to our well-being and happiness!" Then it occurred to the Blessed One: "The Tathágatas do not accept food with their hands. How shall I accept this flour and honeycomb?"
Forthwith the tour Great Kings understood the thoughts of the Blessed One and from the four directions offered Him four stone bowls, saying:
"O Lord may the Blessed One accept in these the flour and honeycomb!"
The Blessed One accepted the new bowls, received the flour and honeycomb in them, and ate thereof.
When the Buddha finished His meal the two merchants prostrated themselves before His feet and said:-
"We, O Lord, seek refuge in the Buddha and the Dhamma. May the Blessed One treat us as lay disciples who have sought refuge from today till death!"
They were the first disciples who took the twofold formula."