諸經要集 2.60

2.60

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 says: 'The Buddha told Ānanda: "Gods raining down fragrant flowers is not called offering and revering the Tathāgata. If a bhikṣu, bhikṣuṇī, upāsaka, or upāsikā, single-mindedly and without negligence, draws near to and cultivates the holy Dharma, this is called truly making offerings to the Buddha."'