The final state of enlightenment attained when an enlightened being (an arhat or buddha) leaves their earthly body (composed of aggregates) and “passes into nirvāṇa.” When listeners attain cessation in the arhat’s nirvāṇa without residual aggregates, all their accumulated merit and qualities come to an end. On the other hand, the virtue and qualities that bodhisattvas accumulate never come to an end but continue to be active once they attain buddhahood. [OMS, 2018]