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 these two favors. What are the two? They are Dharma favors and material favors. The best of favors doesn’t go beyond Dharma favors.

“Therefore, monks, you should cultivate Dharma favors. Thus, monks, you should train yourselves.”

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