The seventh verse is the essence of the previous six verses. Here is where the emphasis of your practice should be placed. It is the meditation of giving and taking . The meditation of giving and taking is a profound technique that you should not try to practice right away. First work on your attitude. Transform your narrow-minded and self-cherishing attitude into a more open-minded and caring attitude toward others. Start by wishing you could take away all beings’ suffering and give them happiness instead. Think: “Whatever is beautiful in the world; whatever brings happiness, peace and prosperity, may this be bestowed on all sentient beings.” Thus, first you work on your attitude of giving.
Giving is a reflection of love; taking (away suffering) is a reflection of compassion. Giving and taking; love and compassion are bodhicitta.