1At Sāvatthī. Standing to one side, that devata recited this verse in the presence of the Blessed One:

2v.22 "One who has sons delights in sons,
One with cattle delights in cattle.
Acquisitions truly are a man's delight;
Without acquisitions one does not delight." [n.21] Upadhi, "acquisitions" (from upa + dha, "to rest upon") means literally "that upon which something rests," i.e., the "foundations" or "paraphernalia" of existence. The word has both objective and subjective extensions. Objectively, it refers to the things acquired, i.e., one's assets and possessions; subjectively, to the act of appropriation rooted in craving. In many instances the two senses merge, and often both are intended. The word functions as a close counterpart of upādāna, "clinging," to which, however, it is not etymologically related. See in this connection SN12.66 and Vol II, n. 187, and Snp. 141.
Spk (along with other commentaries) offers a fourfold classification of upadhi: (i) kamūpadhi, acquisitions as sensual pleasures and material possessions; (ii) khandhūpadhi, the five aggregates; (iii) kilesūpadhi, defilements, which are the foundation for suffering in the realm of misery; and (iv) abhisaṅkharūpadhi, volitional formations, accumulations of kamma, which are the foundation for all suffering in saṁsara. In the deva's verse upadhi is used in the first sense.
In his reply the Buddha turns the devata's expression "one without acquisitions" (nirupadhi) on its head by using the term as a designation for the arahant, who is free from all four kinds of upadhi and thus completely free from suffering. The pair of verses recurs below at SN4.8, with Māra as the interlocutor.

The Blessed One:

3v.23 "One who has sons sorrows over sons,
One with cattle sorrows over cattle.
Acquisitions truly are a man's sorrows;
Without acquisitions one does not sorrow."

1Sāvatthinidānaṁ. Ekamantaṁ ṭhitā kho sā devatā bhagavato santike imaṁ gāthaṁ abhāsi: