Chapter IX · Śloka 26
पत्रं पुष्पं फलं तोयं यो मे भक्त्या प्रयच्छति ।
तदहं भक्त्युपहृतमश्नामि प्रयतात्मनः ॥
patraṃ puṣpaṃ phalaṃ toyaṃ yo me bhaktyā prayacchati |
tad ahaṃ bhakty-upahṛtam aśnāmi prayatātmanaḥ ||
Whoever offers Me with devotion a leaf, a flower, a fruit, or water — that offering of love from a pure-hearted soul, I accept.
The most universally beloved verse of the Gītā: the gift is valueless; the bhakti is everything. Purity of heart (prayatātmanaḥ) transforms the simplest natural object into an acceptable offering. No material barrier blocks access to the Lord.