Parashas Vayikra · Aliyah 2 · Passuk 1
Chabad.org — English translation + Rashi
Torah Temima points to Menachot 104b / Toras Kohanim (and parallel in Vayikra Rabbah).
E-Daf / Tsurras Hadaf
PDF of the daf / source
English: Why is the meal-offering distinguished by the word “soul”? Whose way is it to bring a meal-offering? A poor person. Hashem says: I account it for him as if he offered his very soul before Me.
Drashah on unusual wording — the unique use of nefesh for the minchah (not used for other freewill offerings).
The typical donor of a meal-offering is a poor person who cannot afford an animal. Hashem values that offering as if the donor had given his own life, teaching the infinite worth of sincere giving according to one’s means.