Ray J's Wedding Gift to Kim Kardashian -- PORN PROFITS!

It may be the most awesome wedding gift of all time ... Ray J is giving Kim Kardashian and Kanye West a $47K check ... representing 4 months of his 2014 profits from the epic porn tape with Kim.

It's breathtaking on 2 levels -- that Ray J has such humongous cajones, and that the tape is still raking in a fortune after 7 years.

Here's the breakdown of the wedding gift. Mind you, this is just Ray J's cut:

-- January $6,135.60
-- February $20,097.31
-- March $9,674.76
-- April $10,931.52
-- TOTAL: $46,840.13

Now get this ... sources from Vivid Entertainment tell us the tape has grossed $50 MILLION!

Remember, we're told Kim gets AT LEAST as much as Ray J, though we don't know exactly how much.

We've reached out to Kim to see if she'll accept Ray's gift, but so far no word back. We're told ... if she doesn't want it he'll donate the money to her favorite charity.

Ray J -- yes, that's his wallet AND he's happy to see you.