From a short-term perspective, the significance of releasing tens of thousands of lives from the suffering of death is already self-evident. There is absolutely no comparison between giving a new life and giving money or other objects to a being facing death. Put in another way, if we are about to be killed, would we like someone to rescue us or give us a lot of money? The answer should be obvious. Realistically, what is the use of money for a dead person? In most cases, the relatives and the friends of the deceased do not really know how to use the money left behind to assist the deceased, e.g., to perform phowa. At the juncture of life and death, money loses its purpose. Saving lives is naturally the most important.

~Depicted from THE RIGHT VIEW - Liberating Living Beings