You can do this anytime you eat a meal. Before taking the first bite, just pause and think of those men and women of wisdom and mentally offer them your food. In this way, you connect with the virtue of devotion.
Before taking the second bite, pause and offer your food to all those who’ve been kind to you. This nurtures the virtues of gratitude and appreciation. The third bite is offered to those who are suffering: all the people and animals who are starving, or being tortured or neglected, without comfort or friends. Think, too, of all of us who suffer from aggression, craving, and indifference. This simple gesture awakens the virtue of compassion.
In this way—by relying on our teachers, our benefactors, and those in need—we gather the virtues of devotion, gratitude, and kindness.
From No Time to Lose: A Timely Guide to the Way of the Bodhisattva, page 147.