法苑珠林 24.44

24.44

又寶雲經云。不以財施供養於佛。何以故。如來法身不待財施。唯以法施供養於佛。為具佛道。以法供養為最第一。

Furthermore, the Ratnamegha Sūtra states: “One does not make offerings to the Buddha with material gifts. Why is this? The Tathāgata's dharmakāya does not depend on material gifts; one makes offerings to the Buddha only through the gift of the Dharma. To complete the Buddha path, making offerings with the Dharma is supreme and foremost.”