Menachos Daf 110 מנחוס דַף 110

A passuk says בכל מקום מוקטר מוגש לשמי – everywhere [there are korbanos] burned [and] presented for My sake. Rebbe Yonasan darshens: these are the תלמידי חכמים involved in learning Torah everywhere: מעלה אני עליהן כאילו מקטירין ומגישין לשמי – I consider them as if they were burning and presenting [korbanos] for My sake. Another passuk blesses all servants of Hashem "העומדים בבית ה' בלילות" – who stand in Hashem’s house at night, and Rebbe Yochanan darshens: these are the תלמידי חכמים involved in learning Torah at night, whom the Torah considers כאילו עסוקים בעבודה – as if they were involved in avodah in the Beis Hamikdash. Reish Lakish says "זאת התורה לעולה למנחה ולחטאת ולאשם" – this is the law of the olah, the minchah, the chatas, and the asham teaches: כל העוסק בתורה כאילו הקריב עולה מנחה חטאת ואשם – anyone who involves himself in learning Torah is as if he offered an olah, a minchah, a chatas, and an asham. Rava darshens it that anyone involved in learning Torah does not need any of these offerings. Finally, Rebbe Yitzchak says "זאת תורת החטאת" "וזאת תורת האשם" – this is the law of the chatas; this is the law of the asham, teaches: כל העוסק בתורת חטאת כאילו הקריב חטאת – whoever involves himself in learning the Torah of chatas is as if he has brought a chatas, and anyone who involves himself in learning the Torah of אשם is as if he brought an אשם.

The final Mishnah states that the Torah uses the phrase "אשה ריח ניחוח" – a fire-offering, a satisfying aroma by an עולת בהמה, as well as by an עולת העוף, and also by a minchah. This teaches: אחד המרבה ואחד הממעיט – whether one gives a lot or a little, his korban pleases Hashem equally, ובלבד שיכוין לבו לשמים – provided that he focuses his intent towards Heaven. Rebbe Zeira darshens a passuk as a source for this principle: מתוקה שנת העובד אם מעט ואם הרבה יאכל – sweet is the sleep of the one who serves [avodah in the Beis Hamikdash, because he can sleep without fear], whether [his korban] is a lot or a little, he will benefit [from its reward]. Rav Adda bar Ahava gives another source: ברבות הטובה רבו אוכליה – as goods (i.e., korbanos) increase, so do those who consume them (Kohanim), ומה כשרון לבעליה – “what advantage, then does the Master (Hashem) have, [except for what His eyes see],” that he brought the korban with the right intentions.

Rebbe Shimon ben Azzai quotes pesukim which demonstrate that Hashem does not need korbanos for eating. Rather, He says: I did not tell you, “Shecht korbanos” so you should say: אעשה רצונו ויעשה רצוני – “I will do His will by offering korbanos that He needs (and thereby “bribe” Hashem) so that He will do my will.” לא לרצוני אתם זובחים אלא לרצונכם אתם זובחים – It is not for My [benefit] that you are shechting; rather, it is for your [benefit] that you are shechting, as the passuk says: לרצונכם תזבחהו – you shall shecht it for your will. Alternatively, this passuk teaches: לרצונכם זבחו – shecht it according to your will, meaning: לדעתכם זבחו – shecht it with your awareness, which Rashi explains to mean that he must intend to shecht. This is the answer that Rav Huna gave to Shmuel’s inquiry: מנין למתעסק בקדשים שהוא פסול – from where do we know that if one is involved in a mundane activity and unintentionally shechts [korbanos], that it is invalid? After darshening a passuk שתהא שחיטה לשם בן בקר – that shechitah should be done for the sake of the young bull, Shmuel asked for the source that it is מעכב, to which Rav Huna responded with the above derashah from לרצונכם תזבחהו.