A merchant of Ukkalā. He and his friend, Bhalluka, while on their way to Rājagaha, saw the Buddha at the foot of the Rājāyatana tree, in the eighth week after the Enlightenment. They offered the Buddha rice-cakes and honey. They became the first lay disciples of the Buddha, and their formula of Refuge contained no reference to the Saṅgha. Vin.i.3f. AN.i.26 Tapussa is included in a list of eminent upāsakas. AN.iii.450