It is said regarding the animal olah (Lev. 1:9): a fire-offering, a pleasing aroma, and regarding the bird olah (Lev. 1:17): a fire-offering, a pleasing aroma, and regarding the minchah-offering (Lev. 2:2): a fire-offering, a pleasing aroma. This teaches that [there is no difference] between the one who offers much and the one who offers little, as long as he directs his mind to Heaven.