Leviticus 5:11-13

A further concession in the case of extreme poverty: 1/10th of an ephah of fine flour is allowed as a substitute for the animal sacrifice. This is treated as a Meal-Offering but described as a Sin-Offering (Leviticus 5:11). See Rob.-Sm. Rel. Sem.2 p. 242, note 3, with a reference by Frazer to an instance where an offering of rice is called -eating the soul of the rice," so that the rice is viewed as a living creature. For approximate amount of an ephah see on Leviticus 6:20.