[93] Thus have I heard. On one occasion the Blessed One was dwelling at Sāvatthī, in the Eastern Park (Pubbārāma), in the mansion of Migāra's mother. Then the brahmin Gaṇakamoggallāna approached the Blessed One; having approached, he exchanged greetings with the Blessed One, and when the courteous and memorable talk was concluded, he sat down to one side. Seated to one side, the brahmin Gaṇakamoggallāna said this to the Blessed One: "Just as, Master Gotama, in this mansion of Migāra's mother there is seen a gradual training (anupubbasikkhā), a gradual performance (anupubbakiriyā), a gradual practice (anupubbapaṭipadā) — that is, down to the last step of the staircase; so too, Master Gotama, among these brahmins there is seen a gradual training, a gradual performance, a gradual practice — that is, in recitation; so too, Master Gotama, among archers there is seen a gradual training, a gradual performance, a gradual practice — that is, in archery; so too, Master Gotama, among us accountants, who earn our living by accounting, there is seen a gradual training, a gradual performance, a gradual practice — that is, in calculation. For when we obtain an apprentice, Master Gotama, we first make him count thus: 'one, the ones; two, the twos; three, the threes; four, the fours; five, the fives; [six, the sixes;] seven, the sevens; eight, the eights; nine, the nines; ten, the tens.' We make him count, Master Gotama, even up to a hundred. Is it possible, Master Gotama, to lay down in this Dhamma and Discipline (dhammavinaya) a similar gradual training, gradual performance, and gradual practice?"
English translation from the Pali (Siam Raṭṭha edition) — under review, not for citation.