Ajahn Appichato discusses sutta 107 from the Majjhima Nikaya: Ganakamoggallana Sutta - The Discourse to Ganaka-Moggallana. 

"The Buddha compares the training of an accountant with the step by step spiritual path of his followers. But even with such a well explained path, the Buddha can only show the way, and it is up to us to walk it," Sutta Central. 

Read MN107 on Sutta Central.

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