Again, the sense of these attacks is primarily humorous, getting people to laugh at the scribes and Pharisees. The humor here is partly repetition, of the words in Matthew 23:16, and partly the new images and double meanings changing those words. A lot of the images are lost in translation because the keywords, "altar" and "gift" don't mean today what they did in Jesus's time. The word "gift" means an "offering," a "burnt offering" in the context of an altar, which was not a table, as we think of it today, but a grill.
The word translated as "upon" means "on top of" but it also means "superior to." This "superior to" idea reflects both the comparison of the offering to the altar and the comparison of different offerings, going back to Cain and Able.