Musar for Berakhot 52:2

It is accompanied by prayer, תפלה which is עבודה service of the Lord. Our sages have stated that service of the Lord with the heart is none other than prayer (תענית ב). Prayer was instituted as a substitute for animal sacrifice after the destruction of the Holy Temple. צדקה, charity, is also two pronged. It comprises גמילות חסדים, the performance of deeds of loving kindness (with one's body), as well as the performance of charitable deeds (with one's checkbook). This latter category includes gifts given to G–d, i.e. for religious institutions, the Temple Treasury, repair of synagogues, etc. Although all that we own originates with G–d, donating it to G–d or to His representatives is still rated as an act of charity on our part.