Bavli Menaḥot

Rava says: Anyone who engages in Torah [study] need not [bring] a burnt offering, nor a sin [lit., purification—Ed.] offering, nor a meal offering, nor a guilt offering.

R. Isaac said: What [is the meaning of that] which is written: This is the law of the sin [lit., purification—Ed.] offering (Leviticus 6:18) and This is the law of the guilt offering (Leviticus 7:1)? [These verses teach that] anyone who engages in [studying] the law of the sin [lit., purification—Ed.] offering [is] as though he sacrificed a sin [lit., purification—Ed.] offering, and anyone who engages in [studying] the law of a guilt offering [is] as though he sacrificed a guilt offering.