Midrasz do Kapłańska 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.

6) (Vayikra 1:9): ("And its innards and its 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."

6) (Vayikra 1:13): ("It is" an olah" — even if it were not flayed; even if it were not cut into pieces. — But perhaps (the implication is) even if it were not slaughtered in the north! It is, therefore, written (to negate this supposition): "It." Why do you see fit to make it kasher (in the absence of) flaying and cutting, and pasul (in the absence of) "north"? After Scripture includes, it excludes. Why do I call it kasher (in the absence of) flaying and cutting? Because they follow conciliation (effected by the application of the blood.) Correspondingly, it is pasul (in the absence of) "north," because that precedes conciliation....

7) "an olah" — even if he did not perform semichah. Now does not semichah precede conciliation? Even if he did not perform semichah, it is kasher. Why did you see fit to make it kasher (in the absence of) semichah, and to make it pasul in the absence of "north"? — After Scripture includes, it excludes. Why do I call it kasher (in the absence of) semichah? Because semichah does not obtain with all oloth. I call it pasul (in the absence of) "north," because "north" obtains with all oloth.

8) ("a burnt-offering, a fire offering, a savor, sweet, to the L–rd":) "a burnt-offering" — to that end (i.e., he must have that intent); "a fire-offering" — to that end (i.e., to exclude charring it instead of burning it to ashes); "a savor" — to that end (to exclude roasting it beforehand); "sweet" (nichoach) — to give pleasure (nachath ruach); "to the L–rd" — to the Creator of the world.

18) "and Moses smoked the head, and the pieces, and the suet": as it is written (Vayikra 1:12): "And he shall cut it into its pieces, and its head and its suet." (Vayikra 8:21): "And the innards and the legs he washed with water": as it is written (Vayikra 1:13): "And the innards and the legs he shall wash with water." (Vayikra 8:21) "and Moses smoked the whole ram upon the altar": as it is written (Vayikra 1:13): "and he shall smoke it upon the altar." (Vayikra 8:21): "It is a burnt-offering for a sweet savor": as it is written (Vayikra 1:13): "a fire-offering, a sweet savor to the L–rd." From here it is derived that all (the limbs of the burnt-offering) are consigned to the fire.