The merit derived from giving can be a cause in the short term for acquiring wealth, but ultimately for attaining enlightenment. Offerings directed to certain deities, Buddhas, or Bodhisattvas create connections with them. Offerings need not even be material. Milarepa offered his spiritual practice, his most cherished attribute. The best offerings are of virtuous accomplishments.
Several factors determine the quality of an offering.
Prominent is the giver's motivation, though the status of the recipient and the nature of the offering also contribute. The poorest motivation is the wish to gain some benefits in this lifetime, such as wealth and a long life, or to be completely mundane in seeking a reputation for generosity. The status of the recipient is an important factor. The merit gained by making an offering with absolutely pure motivation to a Buddha is immeasurable. Since images and other manifestations of the Buddhas and Bodhisattvas are to be regarded as no different from them in nature, making offerings such as are made to the mandala deities in the consecration rituals is equivalent to making offerings to the Buddhas.