This was said by the Blessed One, said by the Arahant, as I have heard:

"Bhikkhus, I am a brahmin, approachable to all who request, open handed, bearing my final body, the unsurpassed healer and remover of arrows [of suffering]. You are my sons, born from my mouth, born from the Dhamma, created by the Dhamma, inheritors of the Dhamma, not heirs to material things.

Bhikkhus, there are these two kinds of giving - the giving of material things and the giving of the Dhamma. Of these two givings, bhikkhus, the giving of the Dhamma is the best.

Bhikkhus, there are these two kinds of sharing - sharing of material things and sharing of the Dhamma. Of these two kinds of sharing, bhikkhus, sharing of the Dhamma is the best.

Bhikkhus, there are these two kinds of assistance - assistance with material things and assistance with the Dhamma. Of these two kinds of assistance, bhikkhus, assistance with the Dhamma is the best.

Bhikkhus, there are these two kinds of offerings - the offering of material things and the offering of the Dhamma. Of these two kinds of offerings, bhikkhus, the offering of the Dhamma is the best."

The Blessed One spoke on this matter. In this regard, it is said:

"The one who made the offering of the Dhamma without stinginess, The Tathāgata, compassionate towards all beings; Such a one, the foremost among gods and humans, beings bow to him, the one who has crossed beyond existence."

This matter too was spoken by the Blessed One, as I have heard.