In distributed fault-tolerant quantum computing, entanglement and magic are essential resources for quantum communication and universal fault-tolerant computation, respectively. Although they are usually treated as distinct resource currencies, whethe
In distributed fault-tolerant quantum computing, entanglement and magic are essential resources for quantum communication and universal fault-tolerant computation, respectively. Although they are usually treated as distinct resource currencies, whether they admit a unified resource-theoretic description remains an open question. Here, we introduce the distributed resource theory of entanglement and magic (DREAM). In this framework, the free states are convex mixtures of product local stabilizer states, and the free operations are local stabilizer circuits assisted by classical communication (LSCC). We show that DREAM contains nontrivial resource states that are neither entanglement nor magic, so it is strictly richer than treating the two resources independently. Surprisingly, such resources can enable the teleportation of magic states between distant parties without consuming entanglement, revealing a counterintuitive form of resource teleportation mediated entirely by separable states. We further generalize this result to quantum networks and investigate general quantum-state teleportation under LSCC. We show that the shared resource under DREAM is closely related to the teleportation capability, quantified by the magic of the teleported state. Our work establish a systematic framework for studying distributed quantum resources and uncover intrinsic relations among distinct resources within a unified resource theory.