Sincerity and devotion are most important. You can substitute items. For example, plain water and Bilva leaves are considered highly sacred even without milk or ghee.
Maha Lingarchana in Telugu: Significance, Procedure, and Free PDF Guide maha lingarchana pdf telugu
మహా లింగార్చన విశిష్టత Sincerity and devotion are most important
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: A fire sacrifice (Rudra Homam) where offerings are made into the consecrated fire while chanting Vedic hymns. Maha Nivedyam & Haarati