Midrasch zu Divrej Hajamim II 2:3

(Fol. 110b) (Ps, 134, 1) A song of ascents, etc., that stand in the house of the Lord in the nights. What does in the nights mean? Said R. Jochanan: "This refers to the scholars who study the Torah at night; Scripture considers them as if they were occupied in the work of sacrifices." (II Chr. 2, 3) This is an ordinance forever to Israel, etc. Said R. Gidel in the name of Rab: "This refers to an altar [built in heaven] where [the angel] Michael stands, and brings sacrifices." R. Jochanan, however, says that it refers to scholars who occupy themselves with the study of the sacrificial matters; Scripture considers it as if the Temple were built in their days. Resh Lakish said: "What is the meaning of the passage (Lev. 7, 37) This is the Torah of the burnt-offering, of the meal-offering, etc? This means that if one occupies himself in the study of the Torah, Scripture considers it as if he were bringing a burnt-offering, a meal-offering, a sin-offering, and a guiltoffering." Said Raba: "If so, then why does the passage use the preposition of; it should have been said, a burnt-offering alone?" Raba therefore said: "This means that whoever studies the Torah is in need neither of a burnt-offering, a meal-offering, a sin offering, nor of a guilt-offering." R. Isaac said: "What is the meaning of the passage (Ib. 6, 17) This is the law concerning a sin-offering; and again (Ib. 7) This is the law concerning a guilt-offering? Whoever studies the laws concerning a sin-offering is considered as if he brought a sin-offering; and whoever studies the laws concerning a guiltoffering is considered as if he brought a guilt-offering."