A person turning to God seeks to elevate their spoken words and physical gestures to the level of actual holy service. The words of prayer and the sincere intentions behind them stand as a spiritual replacement for the physical sacrifices once brought to the Temple. The individual asks that their prayer be carefully arranged and readied before God [ביאור שטיינזלץ]. In fact, the very act of preparing oneself and standing ready to pray is already considered a vital part of this spiritual service [מלבי״ם]. The hope is that a prayer built entirely of words will be welcomed by God just like the fragrant incense that was once burned before Him.
Alongside the spoken words, the physical act of lifting and spreading one's hands upward plays a crucial role [רש״י, רד״ק]. This outward gesture is a direct reflection of an inward reality, symbolizing the opening and pouring out of the human heart [המאירי]. This lifting of hands is viewed as a gift [מצודת ציון], specifically mirroring the daily afternoon burnt offering that completes the day's service in the Temple [ביאור שטיינזלץ, מצודת דוד, מלבי״ם]. Because of this profound connection, the Sages derive the great importance of the afternoon and evening prayers [תורה תמימה].
Commentators offer several reasons why the evening offering is singled out as a symbol of prayer rather than the morning offering. It is possible that these thoughts were composed during the evening or night, a time when the remnants of the daily sacrifice were still being consumed on the altar [רד״ק, המאירי]. Another perspective looks at the specific schedule of the Temple. Unlike the morning routine, the evening service required the animal sacrifice to take place before the burning of the incense, which perfectly mirrors the sequence of the actions requested here [אלשיך]. Furthermore, the evening offering carries a higher spiritual status. After a person has already purified themselves and completed their morning service, a second offering brought later in the day emerges from a much purer state of mind, making it even more beloved and accepted by God [רד״ק, המאירי].
Taking a completely different approach, [המאירי] suggests that the reference to the evening is not about the time of day at all. Instead, the root of the word implies sweetness and pleasantness. In this light, the ultimate plea is simply that the lifting of the hands and the opening of the heart be received by God as a sweet, pleasant, and highly desired gift.