Analysis of Religious Donations Sutta - Buddhism - translated by Bhikkhu Sujato

When his step-mother Mahāpajāpatī wishes to offer him a robe for his personal use, the Buddha encourages her to offer it to the entire Saṅgha instead. He goes on to explain that the best kind of offering to the Saṅgha is one given to the dual community of monks and nuns, headed by the Buddha.