It can be other things besides money. Everything we do for Jesus is an offering to Him. Distribute the 3 socks of money to three different children in the circle. As the music plays the children pass the socks of money around the circle counter-clockwise. When the music stops, whoever is holding a sock, repeats the memory verse and tell something they can offer Jesus with a cheerful heart.
Some suggestions follow for prompting.
Continue the activity until all children have had a turn or as time allows.