Vayikra 

ויקרא

The primary importance of an offering is not in its monetary value, but rather in the intent of the person bringing it. 

It is stated regarding a burnt offering brought from one’s livestock: “A fire offering, an aroma pleasing to the Lord” (Leviticus 1:9), and it is stated regarding a bird burnt offering: “A fire offering, an aroma pleasing to the Lord” (1:17), and it is stated regarding a meal offering: “A fire offering, an aroma pleasing to the Lord” (2:2). This usage of the same terminology regarding all three offerings serves to teach you that one who brings a substantial [i.e., an animal] offering and one who brings a meager [i.e., a bird or meal] offering are equal – provided that the one bringing the offering focuses his intent to do so for the sake of Heaven. <source>(Mishna <i>Menaĥot</i> 13:11) </source>