Do you belong more to souce first or to speakers first school of thought ?

Source.  Crap in, crap out.

kn

The point is that with poor speakers your high end source may still sound poor and you won't hear the full benefit of your source. However with high end speakers which match your room you will hear the best your source can produce, good or not so good! 

Everything matters but speakers shouldn't be the weakest link in your system. 

Hence speakers first.

A great source OR speakers will STILL sound mediocre with a so so amplifier driving them!
I'll take a GREAT amp driving a decent source & speakers,allowing the FULL potential of those items to be realized!!!

Well, sounds like they both matter.

Actually, there are people advocating amp or preamp/amp first approach. I understand them, especially if they talk tube equipment.