The original sample line (or at least 2 out of 3):
The teachings are dispensed according to the audience's potentials
The question appears to hinge on whether this would better stated as:
The teachings are dispensed according to the audience's potential
These mean two different things.
In the first case the implication is that the "teachings" are "personalized" for each audience member, based on his/her "potential".
In the second case the implication is that the "teachings" will be somehow adjusted based on an overall analysis of the "potential" of the audience as a whole.
Looking at the other sample line:
The teachings are dispensed according to the audience's levels of
potential?
This is just a slightly more awkward to say "... audience's potentials".