In Taoist practice, when offering prayer to Guanyin (觀音菩薩 / Guān Yīn Púsà) — the Bodhisattva of Compassion — the focus is on sincerity and purity of heart rather than the material offerings.
However, traditionally, devotees prepare some offerings and follow respectful customs. Here’s a guide:

Our PRACTICE

Offerings for Guanyin Common offerings include: 1. Incense (香) – Usually three sticks. Light them to purify the space and invite Guanyin’s presence.
 2. Flowers (花) – Fresh flowers symbolize purity and the blossoming of compassion.
 3. Fruits (果) – Usually three or five kinds (such as apples, oranges, pears, or grapes). Avoid meat or strong-smelling fruits like durian.
 4. Tea or Water (清茶 / 清水) – Represents clarity and sincerity of heart.
 5. Candles or Lamps (燈) – Symbolize wisdom and the light of enlightenment.
 🙏 How to Offer Prayer 1. Prepare the altar – Place Guanyin’s image or statue on a clean, elevated surface.
 2. Light incense – Hold the incense sticks between your palms, bow three times, and state your name, address, and purpose of prayer (silently or softly).
 3. Offer your heart – Pray for what you seek — compassion, health, peace, guidance, protection, or blessings for others.
 4. Recite a mantra or scripture – Commonly recited: * “Namo Guanshiyin Pusa” (南無觀世音菩薩) — means “Homage to the Bodhisattva Who Observes the Sounds of the World.”
 * You may repeat it 3, 7, 21, or 108 times.
 5. Conclude with bowing – Three bows show deep respect and gratitude.