Srila Prabhupada: “Regarding your 2 question, For offering prasadam simply prayers to the Spiritual Master is sufficient. The process is that everything is offered to the Spiritual Master, and the Spiritual Master is supposed to offer the same foodstuff to the Lord. When a thing is offered to the Spiritual Master, he immediately offers to the Lord. That is the system, and as we come by parampara system, it is our duty to go through the right channel—namely, first the Spiritual Master, then Lord Caitanya, and then Krishna. So when we chant prayers, we do this, Bande ham Sri Guru . . . and gradually to the Goswamis, then to Lord Caitanya, and then to Radha Krishna. That is the praying system. But offering the prasadam to present everything before the Spiritual Master whose picture is also in the altar, means that the Spiritual Master will take care of offering the foodstuff to the Lord. Therefore simply by chanting the prayer to the Spiritual Master, everything will be complete.”
Srila Prabhupada’s Letter to: Harer Nama — Allston, Mass 28 May, 1968