諸經要集 2.61

2.61

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 says: 'One does not make offerings to the Buddha with material gifts. Why is this? The dharmakāya of the Tathāgata does not depend on material gifts. It is only with the gift of Dharma that one makes offerings to the Buddha. In order to complete the Buddha path, making offerings with the Dharma is supreme and foremost.'