יחזקאל, פרק מ״ו, פסוק ז׳

The guidelines for bringing sacrifices blend strict, fixed requirements with a sensitive consideration for an individual's personal circumstances. When it comes to the offering of sheep, the required grain offering is not a uniform amount. Instead, it is determined entirely by what the individual can afford, based on their personal wealth and financial capacity [מצודת דוד, רד״ק]. The standard used to assess affordability in this context is the same measure of wealth applied in the Torah laws regarding personal valuations and vows [מצודת ציון].

In contrast, the larger animal sacrifices demand a specific, fixed measure of grain. The fact that the exact same amount of grain is required for both a bull and a ram caught the attention of the Sages, leading them to derive an important practical rule. If a person owns many animals ready for sacrifice but lacks the means to provide the necessary grain and drink offerings for all of them, they should not compromise on the completeness of the ritual. It is far better to bring just one bull or one ram along with its complete, proper accompanying offerings, rather than sacrificing multiple animals while omitting their required grain and drink offerings [רד״ק].