Aiming to stop the religious hypocrites from having bad eyes, the Lord Jesus asked:

Fools and blind! For which is greater, the GIFT or the ALTAR that SANCTIFIES the gift? Matthew 23.19

No matter how big or expressive an offering may be, it is worthless without the ALTAR. But, if the offering really represents the life of the offering giver, then he is sanctified (separated, accepted) by the Lord God Almighty.

The offering giver is the one who decides the quality of the offering.
However, the ALTAR (God) is who will judge it and accept it, or not (sanctify it or not).