Or HaChaim on Leviticus 1:17/אור החיים על ויקרא א׳:י״ז

1 אשה ריח ניחוח לשם, a fire-offering whose fragrance is pleasing to G'd. Our sages in Menachot 110 comment that the fact that the Torah used this expression when describing the burnt-offering consisting of a four-legged animal, as well as when a bird-offering is being offered, as proof that G'd does not judge a person's offering by its monetary value but by the attitude it reflects. As long as the donor's motivation is G'd-oriented, both kinds of offerings are equally welcome in His eyes. The problem the sages wanted to overcome was that if the Torah had written the term אשה ריח ניחוח לשם only in connection with the bird-offering which is worth a few coins, it is obvious that a burnt-offering consisting of a four-legged animal should qualify for that description no less. Hence why did the Torah have to write the expression in connection with the offering of a four-legged animal? This is why they were careful to write: אחד המרבה ואחד הממעיט, that there is no difference between the person who offers a valuable animal as a sacrifice and the one who offers something less valuable. We should not imagine that the fact that the Torah mentioned ריח ניחוח in connection with the bird-offering was just an act of graciousness on the part of G'd towards the poor, whereas the four-legged animal offered by the wealthy is dearer to Him. The Torah made the point that the bird-offering is not considered inferior for any reason at all by writing the otherwise unnecessary words ריח ניחוח לשם also in connection with the burnt-offering consisting of four-legged animals. This is why the Rabbi in the Talmud did not simply write הממעיט כמרבה, as this would not have conveyed his true meaning. It is a rule that when one says: "this is as good as that," that the "this" is inferior to the "that" seeing it is a derivative of it. The "this" to "that" relationship is akin to the student-teacher relationship. Even if the student has absorbed all of the teacher's knowledge, the teacher remains superior by dint of having taught the student what he knows. When the Rabbi phrased his comment: "one who does a lot is as one who does a little," he made sure the reader would not consider either of the two as superior or inferior to the second one. This consideration prompted the Torah to write the same wording once more in connection with the meal-offering in 2,2.