While I agree with all the other answers that health is the most important I think there is more to it than that

Both are equally important, simply at different times.

Money can provide comfort, it can provide care, housing, food, etc. All of this contributes to being in good health. So without money for the necessities health becomes more important.

Once your health is in jeopardy you tend to require money in order to fix it and bring it back in balance.

Health is often taken for granted. You don't attach significance to it until you don't have it (trust me I speak from experience here). 

Money can make you comfortable in your final days. And everyone will have final days regardless of how well you maintain your heatlh.

However you cannot have health without money(you require money to eat right, live well, etc). Money, you can have, whether you are healthy or not.

This is in someways like the Chicken vs Egg question.

Both are equally important, connected and the correct answer at different times.