Hi Yeos,
In various suttas The Buddha said about what should be given to the Bhikkhus, that is what need for them to survive and practice the Path (robe, water, food, lodging, medicines, …). And in Danamahaphalasutta, the Buddha describe in details how giving works, what state of mind lead to which result. So it actually depend greatly on the state of mind of the giver and also the receiver, the actual gift is best to be usable and helpful (toward the Path) for the receiver.
In the sutta that I mentioned in the above post, The Buddha had gave us a scale to measure the merit of offering, base on that scale, I would say that offering to devas is worth more than 100 000 (ethical ordinary person) but will be much less than 10 000 000 000 (outsiders of Buddhism who are free of sensual desires), and it depends on if that deva is an Ariya or not. But nothing can be compare to the gifts give to Ariya, even giving to Sotapanna Anugami will yield uncountable merits.
On the way to Stream Entry.