A Moment with Rabbi Avigdor Miller Zt"l # 273 (Bringing a gift to Hashem,How?)
QUESTION:
How can a man bring a gift to Hashem, if everything belongs to Hashem?
ANSWER:
He brings his heart as a gift to Hashem, that's what you're bringing. When you bring bikurim, you're bringing your heart to Hashem, when you're bringing a korban, you're bringing yourself to Hashem. It's like saying, Ribono shel olam I'd like to offer myself as a korban to the mizbeiach, but You won't take it. You told Avrohom, al tishlach yodcho el ha'naar, don't do anything to Yitzchok, so You don't want any offerings.
So ma ashiv la'shem, how can I pay back Hashem? Ha'etein bechori pishy, (Micha 6:7) can I give my first born as an atonement for my sins? No, I can't do that. So I'll give a bechor of my korbonos. So we see that a korbon is giving yourself to Hashem.
If you give maaser, you're really giving yourself to Hashem. It's the heart that Hakadosh Baruch Hu wants of you, and your heart you can give. Heart means your emotions, your love, your devotion to Hashem. That's what you give when you give anything to Hashem.