This was said by the Blessed One, said by the Arahant, as I have heard:
“Bhikkhus, there are these two kinds of |giving::the act of giving or donating, with an intention to give [dāna]|—the giving of material things and the giving of the |Dhamma::teachings of the Buddha that point to the nature of reality, the ultimate truth [dhamma]|. Of these two givings, bhikkhus, the giving of the Dhamma is |the best::foremost, the highest [etadagga]|.
Bhikkhus, there are these two kinds of |sharing::distributing or sharing something that one has with others [saṃvibhāga]|—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::support, help [anuggaha]|—assistance with material things and assistance with the Dhamma. Of these two kinds of assistance, bhikkhus, assistance with the Dhamma is the best.”
The Blessed One spoke on this matter. In this regard, it is said:
“That which they call the very best, unexcelled giving,
that sharing which the Blessed One praised;
To the foremost field, with a |pure mind::settled mind, mentally full of confidence [pasannacitta]|,
What |discerning person::intelligent, who can distinguish [viññū]| would not offer at the proper time?
Those who both speak and listen,
with minds settled in the Accomplished One‘s teaching;
For them, that highest goal becomes clear,
when they are |diligent::doing one’s work or duty well, with alertness, carefulness and care [appamatta]| in the Accomplished One’s instruction.”
This matter too was spoken by the Blessed One, as I have heard.