This is a topic that comes up often. There really is no "best". Either will work it comes down to personal preference. Appropriate sand doesn't have sharp edges like gravel can and doesn't trap food or debris as easily. However you need to be careful of the depth of the sand bed (gravel too though not as much so) as you can easily create an anaerobic substrate with sand. Some people use no substrate at all and others use a mix of both sand and gravel to better replicate the natural habitat.