p145 In general, an offering is anything that pleases the Spiritual Guides and holy beings. According to the Kadampa Geshes

In general, an offering is anything that pleases the Spiritual Guides and holy beings. According to the Kadampa Geshes, a real Spiritual Guide is pleased not so much by offerings of material gifts or money as by his disciples practising his or her teachings purely. Therefore it is said that offering our spiritual practice is the supreme offering.