Here is an English translation of the sutta:
Cula-Saccaka Sutta: The Shorter Discourse to Saccaka
The verses that Raja refers to are at the end of the sutta.
– The first part of the sutta describes a conversation of the Buddha with Saccaka.
– Saccaka was a “guru” and had a large following. People brought offerings to him.
Once Scakkaka comprehended Buddha Dhamma, he invited the Buddha and the bhikkhus to a meal the next day.
– Then he asked his followers to prepare the meal.
– Once they brought the food to him, Saccaka offered that food to the Buddha and the accompanying bhikkhus.
At the end of the meal, Saccaka said, “Master Gotama, may the merits of this offering be exclusively for the happiness of the donors (his followers).”
– But the Buddha explained that the meal to him was offered by Saccaka and NOT by his followers, and thus the merits will go only to Saccaka.
Note that it was not the desire of the Buddha, but how nature works.
– One accrues his own kamma based on his intention. In the Nibbedhika Sutta (AN 6.63): “Cetanāhaṃ (cetanā aham), bhikkhave, kammaṃ vadāmi.”
– The intention of the followers of Saccaka was to make the offering to Saccaka. They prepared the meal on the request of Saccaka, and NOT because they wanted to make the offering to the Buddha.
– But it was Saccaka who had the desire and intention to make the offering to the Buddha. Thus he gets the merits for his kamma (done with the intention).
P.S. It is NOT the physical action that matters. What matters is the kammic energy generated in one’s thoughts (citta).