Ekottaragama (Sanskrit fragments) 15.5.4

15.5.4

爾時，世尊告諸比丘：「有此二恩。云何為二？所謂法恩、財恩。恩中之上者，所謂不過法恩也。是故，諸比丘！當修行法恩。如是，諸比丘！當作是學。」

It was then that the Bhagavān addressed the monks, “There are these two favors. What are the two? They are Dharma favors and material favors. The best of favors doesn’t go beyond Dharma favors.

“Therefore, monks, you should cultivate Dharma favors. Thus, monks, you should train yourselves.”