Midrash su Levitico 1:13

(Fol. 15) We are taught in a Baraitha: Concerning a cattle burnt-offering the passage says (Lev. 1, 13) Sweet savour unto the Lord, which is intended to teach that before heaven all offerings, liberal as well as poor, are equal, provided they are intended to gratify the heavenly Father.

4) (Vayikra 1:13): "And the innards and the legs he shall wash with water": He shall wash the innards, and he shall wash the legs — even if the innards of one olah got mixed up with those of another, or with those of a temurah. I might think even if it got mixed up with p'sulin; it is, therefore, written (Vayikra 1:9): "and its innards," to exclude what got mixed up with p'sulin. I would then exclude what got mixed up with p'sulin, but not what got mixed up with higher or lower-order offerings; it is, therefore, written: "and its innards and its legs." (Vayikra 1:13): "he shall wash": I might think that just as "washing" written elsewhere (in respect to one who had had an emission) is with forty sa'ah, here, too, forty sa'ah are required. It is, therefore, written "with water" — any amount. "with water" — and not with wine; "with water" — and not with diluted wine; "with water" — all water (even "gathered" [i.e., non-flowing] water) — how much more so with water (fit for) the (Temple) laver, (which is flowing water [but not with the water of the laver itself].)

5) (Vayikra 1:13): "And the Cohein shall present the whole" — on the ramp, "and he shall smoke it upon the altar" — even if it is pasul, even if it had gone out (i.e., even if the flesh had left the precincts of the azarah), even if it is piggul, even if it is nothar, even if it is tamei. I might think that this applies even if they are below (i.e., even if they had not already been placed on the altar); it is, therefore, written "upon the altar" — this applies when they are already on the altar, but not when they are below.