Imam/Pandita-desainer dari Borobudur dan pematung relief memanfaatkan teks-teks dari India, terutama Karmawibhangga, sebagai pedoman penyajian visual mereka. Sehingga Kode dasar etika Buddhis diserap melalui panel ini. Kita terus diingatkan tentang lima perintah-perintah untuk tidak membunuh tapi menyelamatkan nyawa [8] dan merawat orang lain [19], tidak mencuri, tidak berperilaku cabul atau perilaku seksual yang melanggar hukum, tidak boleh ada kata-kata yang menyesatkan, berbahaya atau fitnah, dan tidak boleh ada minuman keras. Aturan lain dari perilaku moral, resep hormat kepada orang tua, guru [81], orang tua dan orang-orang religius dari semua kepercayaan [150], juga digarisbawahi berkali-kali dan lagi.
Bagaimanapun, penekanannya sangat terletak pada amal baik dan kemurahan hati [97], terutama pada sumbangan untuk para biksu Buddha [115] dan kuil-kuil Buddha dan biara-biara [158], yang merupakan pengelola dan promulgators dari ajaran Sang Buddha.
Terlepas dari pencacahan imbalan materi berulang, terutama yang didefinisikan sebagai kekayaan dan kesenangan surgawi, teks Karmawibhangga berulang kali menyatakan bahwa semua ini bukan tujuan akhir dari kehidupan, tetapi ini hanya membentuk langkah menuju tujuan akhir: nirvana.
Kami melihat bahwa di banyak gambar adegan dari besarnya kekayaan dan kenikmatan materi, karakter utamanya memakai tipe khusus band (Sabuk-larangan), yang dikenal sebagai yogapata (meditasi Sabuk-Larangan ) dalam tradisi India, sekitar pinggul, dan sering berubah wajahnya jauh dari pemandangan yang menarik [146], atau mengasumsikan sikap kontemplatif atau bahkan meditasi [69]. Dalam banyak kasus, sebuah kuil yang mencolok hadir sebagai fokus atau komponen penting dari adegan [155]. Semua ini memberikan sindiran visual untuk keadaan Keselamatan (nirwana) yang harus selalu menjadi tujuan akhir dari kehidupan manusia. Panel penutup serial ini memunculkan pesan ini bahkan lebih jelas dengan menempatkan tokoh-tokoh dari empat petapa yang bermeditasi di panel sama dengan di surga, jelas untuk menggarisbawahi ditinggalkannya semua kesenangan bagi kemajuan spiritual ke atas, ke tingkatan yang lebih tinggi dari keberadaan dan nirwana mutlak [160].
(The priest-designer of Borobudur and the sculptors of the reliefs made use of Indian texts, especially the Karmavibhanga, as guidelines for their visual presentation. The basic codes of Buddhist ethics thus pervade through these panels. We are constantly reminded of the five commandments of not killing but saving lives [8] and caring for others [19], not stealing, no lewd or unlawful sexual conducts, no deceitful, malicious or slanderous words, and no intoxicants. Other rules of moral behaviours, prescribing respect to parents, teachers [81], elderly persons and religious men of all creeds [150], are also underlined time and again.
The emphasis, nevertheless, lies heavily on charity and generosity [97], especially on donations to Buddhist monks [115] and Buddhist temples and monasteries [158], who are the maintainers and promulgators of the doctrine of the Buddha.})In spite of the repetitive enumeration of material rewards, primarily defined as great wealth and heavenly pleasure, the Karmavibhanga text repeatedly states that all these are not the ultimate goal of life, but merely form a step towards the ultimate goal: nirvana.
We notice that in many scenes of great wealth and material enjoyment, the main character wears a special type of band, known as yogapatta (meditation band) in Indian tradition, around the hip, and often turns his face away from the enticing spectacles [146], or assumes a contemplative or even meditative attitude [69]. In many instances, a temple is conspicuously present as a focus or an important component of the scene [155]. All these give visual allusions to the state of Salvation (nirvana) that should always be the ultimate goal of human life. The closing panel of the series brings out this message even more clearly by placing figures of four meditating recluses in the same panel as that of paradise, obviously to underline the abandonment of all pleasures for spiritual progress upwards, to the higher planes of existence and to the ultimate nirvana [160].
Foot Note:
[8] 
Life as a human being is already a great reward in itself, but there are varieties of living circumstance. A long life, blessed with a happy and complete family of wives and children, supported by wealth that luxurious mansion full of servants, food and drink, providing respect from others, ease, relaxation and entertainments, are considered ideal living situations for all social classes of human beings.
A birth in heaven, where the inhabitants are imagined to have immensely long life, possessing immaculate and glorious body, unimpaired by physical defects or changes, to enjoy all conceivable kinds of sensual delights, is the highest and most pleasant living situation imagined by man.
Idealized features of Happiness (bhoga) – conventionally translated in terms of wealth and abundant in all conceivable aspects of life in the sphere of desires – have been summed up and re-moulded into standard models of wealthy households[8].
These are shown replete with luxuries that indicate a good and comfortable living [97], sensual delights, fulfilled love and warm family life [123].
Happiness is further enhanced and intensified by worldly success, pleasant physical appearance [113], high intelligence [7], authority, fame, enjoyment of praises, admiration and respect from others. Idealized court scenes [99] are largely elaborations of the standard depiction of wealthy households, enriched with more items of luxury, more wealth and more authority. Standards bearing royal insignias stand besides extra large containers of treasures, among high-raking courtiers and nice chaplains. Representations of the king of kings, the World Conquerer (cakravartin) [139] – conceptually and visually based on ancient Indian models – are further enriched by traditional and characteristic possessions of the kings of kings – the seven fabulous treasures: the saptaratna:
[19]
[81]
[150]
Lifestyle in Wealthy Household
A rich and presumably happy man can be recognized by his elaborate garment and ornaments, and is frequently shown in fond company of his wives and children, seated at ease on a seat or throne in front of which lie chests of treasures, large bowls and other containers of edibles and wealth. He is usually attended by a bevy of servants, male and female, fanning him or bringing more luxury goods or precious gifts [73]. His living apartment is shown as beautifully decorated, and presumably well-scented with fragrance of fresh flowers, garlands and perfumed ointments [29], emulating the pleasantness of a terrace that opens into the flowering pleasure garden round his mansion [67]. Royal environment is a more sumptuous version of the living sphere of the rich, further enhanced by paraphernalia of royalty.
A feast in an affluent household would have been replete or even excessive with much food and drink, music and dance and other forms of sensual delights[20]. Persons with pious inclinations gave alms to the poor [73] and invited religious persons to their home for meal and alms, or sponsored merit-making feasts and brought special gifts to their residences. Intellectual or social gatherings [128] would have been frequently favoured occasions.
When going out the rich and the mighty are usually attended by servants and/or bodyguards carrying sun-shade or other symbols of rank [107]. The very wealthy and royal personages travel in style on a carried litter, on horseback or on an elephant, accompanied by a large retinue [150].
[151]
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Sumber:
http://masterpieces.asemus.museum/borobudur/map-theme8.html#160
