Sammasam Buddha's Sila, was it the best Sila?

Buddha said Sariputra "_My Sila is the best/incomparable_". But people at the time of Buddha donated flowers, perfumes and jewelries to Buddha (Need citations in Pali Canon and Pitaka). The monk/num's Sila are 227 and more and monks do not allowed to get/use flowers, perfumes and jewelries, etc. How the Sila of Buddha was superior to monks' Sila whilst the latter seems more restricted than the former? Is there any more facts that I was missing to know about Sammasam Buddha's Sila?