9460. 'From everyone whose heart is willing' means that all things should be offered out of love, and so in freedom. This is clear from the meaning of 'whose heart is willing' as in freedom. The reason why offering them out of love is meant is that all freedom is rooted in love; for what a person does out of love he does in freedom.
'Heart' has to do with love because it has to do with the will, see 7542, 8910, 9050, 9113, 9300. All freedom is rooted in love or affection, 2870-2893, 3158, 9096, and this is why all worship must be offered in freedom, 1947, 2880, 2881, 7349.