Mishnayos Menachos Perek 13 Mishnah 11

It is stated with regard to an animal burnt offering: “A fire offering, an aroma pleasing to the Lord” (Leviticus 1:9), and with regard to a bird burnt offering: “A fire offering, an aroma pleasing to the Lord” (Leviticus 1:17), and with regard to a meal offering: “A fire offering, an aroma pleasing to the Lord” (Leviticus 2:2). The repetitive language employed concerning all of these different offerings is to say to you that one who brings a substantial offering and one who brings a meager offering have equal merit, provided that he directs his heart toward Heaven.

נֶאֱמַר בְּעוֹלַת הַבְּהֵמָה אִשֵּׁה רֵיחַ נִיחֹחַ (ויקרא א), וּבְעוֹלַת הָעוֹף אִשֵּׁה רֵיחַ נִיחֹחַ (שם), וּבַמִּנְחָה אִשֵּׁה רֵיחַ נִיחֹחַ (שם ב), לְלַמֵּד, שֶׁאֶחָד הַמַּרְבֶּה וְאֶחָד הַמַּמְעִיט, וּבִלְבַד שֶׁיְּכַוֵּן אָדָם אֶת דַּעְתּוֹ לַשָּׁמָיִם: