The Long Āgama Sūtra 23.63

23.63

佛言：「若為三種祭祀、十六祀具，供養眾僧使不斷絕，及為招提僧起僧房堂閣，不如起歡喜心，口自發言：『我歸依佛，歸依法，歸依僧。』此福最勝。」

The Buddha said, “Suppose someone performs the three ways of ritual sacrifice and possesses sixteen ritual requisites, supports the Saṅgha and doesn’t discontinue it, and they erect monasteries and raised halls for the Saṅgha in the four directions. Those things aren’t equal to producing a joyous mind and declaring, ‘I take refuge in the Buddha, take refuge in the Dharma, and take refuge in the Saṅgha.’ The merit of this is greater.”