Ajahn Appichato discusses the 142nd sutta of the Majjhima Nikaya: Dakkinavibhanga Sutta – “Exposition on Offerings” or “The Analysis of Offerings to the Teacher”.
“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,” Sutta Central.