Some Yogis make prescribed material offerings to various deities. Some others offer their yajña by yajña itself into the fire of Brahman.
Krishna also lists various conventional sacrifices, showing how they are partial and limited in scope and fruition.
First he mentions customary Vedic sacrifices, offering materials with mantras to fire, with arduous disciplines and observances. Many a y¡ga is there, beginning with the daily Agnihotra to Ashvamedha Yaga the kings perform.
In contrast is the spiritual sacrifice, without using any material, wherein sole attention is on the mind and intelligence, which are engaged in repeatedly denying the existence of objects, big and small, and emphasizing the exclusiveness of the singular Brahman, the nameless and formless presence. A total shift from the objects, including our body, to the unborn and undying Soul, the one Subject of all the objects!
When Brahman is the fire to receive the offering, then spiritual qualities and disciplines become the sole offer.