Spiritual Offer
In regards to offering, Jesus spoke the issues of a person's heart and a Christian's motive. God is not impressed by our works such as tithing. In 1. Samuel 16:7, The Lord said to Samuel, "Don't judge by his appearance or height, for I have rejected him. The Lord don't make decisions the way you do. People judge by outward appearance (i.e. works), but the Lord looks at a person's thoughts and intentions (heart)." (NLT) "Teacher, which is the greatest commandment in the Law?" Jesus replied: " 'Love the Lord your God with all your heart and with all your soul and with all your mind.'This is the first and greatest commandment.
Reading the Book of Isaiah, Isaiah was saying to the people of Israel, "God grows weary of your sacrifices and offerings when your hearts and minds are not in tune with Him!". This statement also similar to Jesus' complains to the Pharisee. Jesus said to the Pharisees, “Why do you break the command of God for the sake of your tradition?” This trap is so easy for us to fall into due to unawareness of human pride and arrogant.
So when we read 2 Corinthians 9:7 says: "Each man should give what he has decided in his heart to give, not reluctantly or under compulsion, for God loves a cheerful giver." Mark 12:33 says: To love him with all your heart, with all your understanding and with all your strength, and to love your neighbor as yourself is more important than all burnt offerings and sacrifices."
Our worth in our hearts are more worthy than any offerings that we give to God. 1 Peter 2:5 reminds us that we also, like living stones, are being built into a spiritual house to be a holy priesthood, offering spiritual sacrifices acceptable to God through Jesus Christ. That verse ties to Romans 12:1 Therefore, I urge you, brothers, in view of God's mercy, to offer your bodies as living sacrifices, holy and pleasing to God—this is your spiritual act of worship.