(ב) דַּבֵּ֞ר אֶל־בְּנֵ֤י יִשְׂרָאֵל֙ וְאָמַרְתָּ֣ אֲלֵהֶ֔ם אָדָ֗ם כִּֽי־יַקְרִ֥יב מִכֶּ֛ם קָרְבָּ֖ן לַֽיהוָ֑ה מִן־הַבְּהֵמָ֗ה מִן־הַבָּקָר֙ וּמִן־הַצֹּ֔אן תַּקְרִ֖יבוּ אֶת־קָרְבַּנְכֶֽם׃
(2) Speak unto the children of Israel, and say unto them: When any individual of you brings an offering unto the Eternal, ye shall bring your offering of the cattle, even of the herd or of the flock.
(א) וְנֶ֗פֶשׁ כִּֽי־תַקְרִ֞יב קָרְבַּ֤ן מִנְחָה֙ לַֽיהוָ֔ה סֹ֖לֶת יִהְיֶ֣ה קָרְבָּנ֑וֹ וְיָצַ֤ק עָלֶ֙יהָ֙ שֶׁ֔מֶן וְנָתַ֥ן עָלֶ֖יהָ לְבֹנָֽה׃
(1) And when any nefesh brings a meal-offering unto the Eternal, his offering shall be of fine flour; and he shall pour oil upon it, and put frankincense thereon.
Levitcus Rabbah 3:1
And when one brings a meal offering (Lev. 2:1): Rabbi Isaac commenced: Better is a handful of quietness than both the hands full of labor, and it is the desire of the spirit (ruach, wind) (Eccl. 4:6)...It is the desire of the spirit, namely ambition to be acclaimed adept at halachah. Better is the one who studies halachah and is conversant with them than he who studies legal decisions and rules of interpretation and is not conversant with them, one's ambition is to be conversant in law...Better is the one who has ten gold pieces of her own and engages in business and earns a livelihood with them than he who goes and borrows on interest, "they say the one who borrows on interest loses what is his and what is not his" being a good business person is her ambition...Better is the one who goes and works and gives charity of that which is one's own, than one who goes out and robs and gives to charity that which belongs to others. The desire of the spirit: it is one's ambition to be acclaimed a charitable person.
(1) The term "soul" ("nefesh") is not used for any of the sacrifices other than the mincha, for who was most likely to volunteer a mincha? A poor person. Thus God says, [whomever offers to me a mincha] I will treat as if they have offered to me their soul ("nefesh").
(2) (Fol. 104b) R. Isaac said : "Why has the sacrifice of the Mincha been singled out in the passage (Lev. 2, 1) with the term Neffesh (soul) ? The Holy One, praised be He ! said, Who usually brings a Mincha, surely the poor man. I shall therefore consider his sacrifice as if he sacrificed his own soul before Me." R. Isaac said further: "Why is the Mincha different from all other sacrifices, that in connection with a Mincha there are five kinds of preparations? (Fine flour, fried in a pan, in a deep pan, unleavened loaves unleavened wafers) This may be compared unto a frail king for whom a friend prepared a feast. The king knowing that his friend was poor said to him: 'Make it in five kinds of preparation, so that I may enjoy what you are offering me'."
Leviticus Rabbah 3:2
And when one brings a meal offering. "You who fear the Eternal, praise God! All you offspring of Jacob, honor God! Be in dread of God, all you offspring of Israel! For God did not scorn, God did not spurn the plea of the lowly; God did not hide God's face from him; when he cried out to God, God listened (Psalm 24:22) The usual experience is: Two men go before a judge, one of them poor and the other rich; towards whom does the judge turn his face? Is it not towards the rich man? But here, "God did not hide God's face from him; but when he cried unto God, God heard."