Our body is a leaf. Our body is offered as a sacred leaf to God. Because this body is full of the three Gunas, we consider it a leaf and make an offering of it to God. The word 'Pushpa' stands for the flower of the heart. The flowers we talk of in the context of God do not refer to the earthly flowers which fade away.
Similarly, the word fruit is the fruit of the mind. It means that we must do our deeds without expecting any reward and if action is done in that spirit, it becomes a holy sacrifice. Water does not mean that which is drawn from the taps. It refers to the tears of joy that spring from the depths of your heart. You should not offer leaves gathered from trees which are external or flowers from plants in the garden or water drawn from the well or fruit got from somewhere else but you must offer all these from the tree of your body, which is sacred, to God. Whatever offering you make, when you offer those things born out of the tree of your own body, then the full merit will be bestowed on you. - taken from Swami's Discourse in May 1972. Sai Ram
