Mystically Speaking: An offering, called a korbon, is from the etymology of korov: nearby, and the verse on a mystical level is stating, “When a man wants to give himself over to G-d and get near to G-d” --Then he must bring the offering-- “from you an offering to the L-rd.” Thus, while every mitzva is just bringing near to G-d one of our 248 Organs, correlating to the 248 Positive Mitzvot, or one of our 365 Sinews, correlating to the 365 Prohibitions, bringing an offering to G-d is to give over and to bring near to G-d our entire being. This is the very intention of bringing a, “When a man wants to yakriv from you a korbon to the L-rd.”
And this is the emphasis of Nachmanides on why an offering brings atonement: “All these acts are performed in order that when they are done, a person should realize that he has sinned against his G-d with his body and his soul, and that “his” blood should really be spilled and “his” body burned, were it not for the loving-kindness of the Creator, Who took from him a substitute and a ransom, namely this offering, so that its blood should be in place of his blood, its life in place of his life, and that the chief limbs of the offering should be in place of the chief parts of his body.” Being that in an offering a person is giving himself over entirely to G-d.
More than this, an offering is about Teshuvah, repentance. And teshuvah is above all mitzvot, which is why teshuvah can fill all the blemishes created by doing a sin or not doing a mitzvah. Thus, while each mitzvah of but one organ, or one sinew, teshuvah is above the mitzvot, and fills all organs and sinews, and is the entirety of all if the being.
