As a top, I couldn't agree more: a man's asshole is the most sacred part of him, for me the doorway to heaven and a feeling of total and utter completion and contentment when I penetrate it and go deep inside of him. As a bottom wannabe, I can't wait to give my ass to another man and share that feeling together with him. It is the perfect union, and that's what I feel everyone in the world is looking for, perfect union with another. And there is none as powerful, deep and complete than that between two men.
Seeing that you're a top who has never experienced the joy of giving your ass to a man, I recommend that you do it, and soon. You know that total joy of penetrating a man and feeling your cock deep inside him.
Let a man open your gateway to your heaven. It's amazing to experience that feeling of trust and submission, exposing the most private part of yourself to his lust and pleasure, that moment when he's hard and about to enter and you feel that sense of anticipation, excitement and nerves. Then he presses against your gateway, you relax to allow it to open and he enters, slowly, the head now stretching you as he presses deeper, taking a moment at that point of second resistance. The trick at this moment is to push gently (as though you would on the toilet but nothing will come out because you'll be clean and prepared). Then the magic happens when his whole shaft slides deep inside you, no more resistance, just your sacred tunnel wrapped tightly around his hard shaft.
A good top with a first time bottom will hold it there, deep, allowing you to adjust to the new sensation of feeling full of man-meat, full of his pleasure and that feeling you know so well, of being deep inside. He'll hold it deep for a moment and make sure you're okay, then start fucking. Sliding back, and in, first slowly, then picking up the pace as you become accustomed to the new feelings, giving your sacred inner self to his lust and pleasure. You feel stretched and full, you feel his balls against your body at each inner thrust, his hands gripping you and making you his own. At that moment, you are two men achieving the ultimate connection together.
I think every top should experience bottoming to fully understand and appreciate the sensations. It will complete you, and also will make you a better top. For me, experiencing being fucked before I fucked a woman in the ass, I understood the sensations she was feeling and how to make it good for her. You will become a more complete top and a more complete man by taking a cock.