NEW YORK — In the NBA Finals, celebrity row property is worth $1 million.

The New York Knicks announced that that was the winning bid in an auction for two seats for Game 3 on Monday night, the first NBA Finals game at Madison Square Garden since 1999.

The winning bid was split by the law firm Gibson, Dunn and Crutcher LLP and private equity firm Veritas Capital. The fundraiser benefited the Garden of Dreams Foundation, and the Knicks said it was the largest single donation in the history of the foundation, which works with MSG’s companies to assist children at need in the tristate area.

The seats are located in section VIP 10, row AA, seats 25 and 26, right off center court. It’s impossible to know what they would usually cost, because the team doesn’t sell them. Instead, they are given to celebrity fans such as Tracy Morgan and Timothée Chalamet, who are courtside fixtures.

Seats everywhere in the building are expensive. The cheapest upper-deck seats available Sunday night were going for more than $6,000 on secondary markets like StubHub, SeatGeek and VividSeats. The experience of being courtside went for more than $75,000.