長阿含經 2.p120

2.p120

The Buddha told her, “You may donate this park to the Buddha and the Saṅgha of the four directions. Why is that? The Tathāgata possesses these six things: parks, groves, quarters, buildings, robe, and bowl. Even Māra, Śakra, Brahmā, and other gods of great miraculous power are incapable of accepting these offerings.”