Halakhah su Salmi 50:12

It is from the roots of this commandment [that it is] because it is not appropriate to come in front of Him, blessed be He, with empty hands. And even though the truth is that He does not need a thing from our hands, as it is written (Psalms 50:12), "Were I hungry, I would not tell you" - nonetheless in the imagination of our thoughts, we see [it] as if we were standing in front of Him. And the truth is that the souls are closer to the good in that place than in other places and [that] the light of the face of [the] King shines upon them there. And therefore it is fit for us to do the act of sacrifice at that time. As through the action of the sacrifice, we become prepared for receiving the good and our souls rise ever higher - as we shall write, with God's help.