Srimad Bhagavadgita Sadhaka Sanjivani -Swami Ramsukhdas
Tadaham hhaktyupahrtamaoami prayatatmanah:—The Lord, not only accepts the offering of devotees, but also eats it. As a flower, is to be smelt but the Lord eats it, because it was offered by a devotee, with love. It means that if a devotee wants to offer food to the Lord, He immediately, feels hungry.
'Prayatatmanah' stands for the devotee, whose heart remains engrossed in God, and who totally depends only on Him. The Lord, partakes the articles offered, by such a loving devotee.
In this verse, there is stress on devotion (love), rather than of objects, as the Lord, has a thirst for loving sentiment, not for objects. As a chaste wife, and an obedient disciple, feel highly delighted by serving her husband and the preceptor respectively, a devotee is very much delighted by offering a thing to the Lord, because he feels that the Lord by His special grace, has given him an opportunity to serve Him, with a thing, which is actually His.