Menachot 110: It's the Intention that Counts

Today's daf is the last of Masechet Menachot.  Before introducing our last Mishna, the rabbis continue their discussion about verses regarding meal offerings.  One of those verses lends itself to the teaching that the purity of a meal offering is like the purity of Torah study done by a married man who is not distracted by his thoughts.  

Our final Mishna teaches us about Leviticus 1:9, where an animal burnt offering is "a fire offering, an aroma pleasing to the Lord".  A burnt offering described similarly in Leviticus 1:17.   A meal offering is also a fire offering, an aroma pleasing to the Lord in Leviticus 2:2.  The repetition is utilized to help us understand that both substantial and meagre offerings have equal value given that the owner "directs his heart toward Heaven".  

The Gemara interprets other verses as if they speak to the rituals surrounding offerings.  To end our masechet, the chosen statement is about the importance of the intention behind one's offering.  How wonderful to end this very detailed and very long masechet with a commentary judging each other based on things.  It is how much we care - how much we wish to make amends - that is counted.