The Significance of the Meal Offering

(xiv) Menochos 104b:
“Rabbi Yitzchak says: For what (reason) is the meal-offering different (from other offerings in) that (the term) ‘nefesh (person; soul)’ is stated with regard to it? The Holy One, Blessed be He, said, ‘Whose practice (is it) to bring a meal offering? (It is that of a) poor (person); and I will ascribe him (credit) as if he offered up his ‘nefesh’ before Me.’”