法苑珠林 24.40

24.40

又勝思惟經云。不起罪業不起福業不起無動業者。是名供養佛。

Furthermore, the Viśeṣacintā-brahma-paripṛcchā-sūtra states: “Not giving rise to sinful karma, not giving rise to meritorious karma, and not giving rise to immovable karma—this is called making offerings to the Buddha.”