法苑珠林 24.43

24.43

又十住婆沙論云。佛告阿難。天雨香華不名供養恭敬如來。若比丘比丘尼優婆塞優婆夷。一心不放逸。親近修集聖法。是名真供養佛。

Furthermore, the Daśabhūmika-vibhāṣā-śāstra states: The Buddha told Ānanda, “Raining divine incense and flowers is not called making offerings and showing reverence to the Tathāgata. If a monk, nun, upāsaka, or upāsikā, single-mindedly and without negligence, draws near to, cultivates, and gathers the noble Dharma, this is called truly making offerings to the Buddha.”