Thus I have heard: One time, the Buddha was staying at Anāthapiṇḍada’s Park in Jeta’s Grove of Śrāvastī.

It was then that the Bhagavān addressed the monks, “There are two kinds of gifts. What are the two? They are Dharma gifts and material gifts. Monks, the best of gifts doesn’t go beyond Dharma gifts.

Therefore, monks, you should always train in making Dharma gifts. Thus, monks, you should train yourselves.”

When the monks heard what the Buddha taught, they rejoiced and approved.