Responsa for Menachot 13:11

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:

It is said of the <i>olah</i> of cattle, “An offering made by fire of pleasing odor” (Leviticus 1:9); and of the <i>olah</i> of birds, “An offering made by fire of pleasing odor (vs. 17); and of the grain offering, “An offering made by fire of pleasing odor” (Leviticus 2:2): to teach you that it is the same whether one offers much or little, so long as one directs one’s heart to heaven.

Shut min haShamayim