By decorating the Lord we are decorating ourselves, that’s actually what’s going on. As we are decorating the Lord we are decorating ourselves with beautiful, wonderful qualities. So whatever we offer the Lord it actually reflects back on our own heart. The Lord, what does he need? It is like that, Srila Bhaktivinoda Takura is discussing it, that the rationalist will argue that, “Why are you offering the Absolute, why are you offering the Absolute vegetables from this world? Does the Absolute, the Absolute Truth, the eternal Absolute, does He depend on your temporary cauliflower? Why are you offering Him cauliflower, dhall and all these things? But the reason is exactly explained in this verse that by the offering one is actually decorating the heart. Because the Lord appreciates the love and devotion by which things are offered and that love and devotion will change the heart in a lasting manner. By once offering in love and devotion our heart gradually becomes ruled, becomes filled with love and devotion, little by little the heart becomes filled.
Kadamba Kanana Swami