In Hebrews 10:5, we read that "God doesn't want our offerings." I quote this verse to people who have suffered under preachers who have kept on telling them that God wants their offerings. What does it say here that God desires from us? - Our bodies. Under the old covenant, the emphasis was, "Pay your tithes to the Levites." In the New Testament the emphasis is, "Give your bodies to God" (Rom.12:1). A church that is constantly asking its people to pay their tithes is an old-covenant church. A new-covenant church will emphasise presenting our bodies -our eyes, our hands, our tongues, etc.,- as a living sacrifice to God. It is not material offerings that God desires from us today, but our bodies.
Giving our bodies to God is the new-covenant equivalent of the old-covenant tithe- just like Christ dying on the cross is the equivalent of the old-covenant lamb sacrificed on the Passover day. Does this mean that we don't have to give any money now for the work of God on earth? You may certainly give, but God wants only what you give cheerfully (2 Cor.9:7). In any case, He wants your body first of all. Those who give Him their bodies usually give Him everything else as well. But everything must be given cheerfully and joyfully.
When Jesus came into the world, He did not come to give tithes and material offerings to His Father (Hebrews 10:5). He came to give His body as a sacrifice. And He is the Mediator of the new covenant and taught us that what God wants from us, primarily, is our body.
Many give offerings of money and service to God. You may boast that you have distributed hundreds of tracts, or served as a missionary in some difficult area for many years, or prayed for a number of hours, or fasted for many days. These are all good offerings. But those offerings don't have any value to God, if you still lust sexually with your eyes and still get angry. Then you haven't given Him what He wants first of all - your body. Then God will say to you, "Forget about giving Me your sacrifices and your offerings. Give Me your eyes and your tongue first of all. I want your body." Don't substitute material offerings for your body. People who value the material offerings they have given to God are back in the old covenant. In the new covenant what God wants is your body. The book of Hebrews is one of the most important books in the Bible. If you want to live in the new covenant, study Hebrews.
Jesus never had a body when He was in heaven. When He came into this world the Father gave Him a body. What was He to do with that body? Was He to show His love for His Father by going to some difficult place like Africa as a missionary? Or was He to pray for 4 hours every day and fast twice a week? None of these. He says, "I have come (to earth), to do Your will O God - and not to make sacrifices" (Hebrews 10:7). This is what Jesus used His body for- and this is what we have to use our bodies for, as well. When we present our bodies to God, it is to do His will thereafter with every part of them- with our eyes, hands, tongues, passions, desires, etc., our only passion in life thereafter will be to do the will of God every day.