Commentary for Menachot 180:12

(במדבר טו, ג) לעשות ריח ניחוח לה' מן הבקר או מן הצאן מה תלמוד לאמר לפי שנאמר עולה שומע אני אפילו עולת העוף במשמע תלמוד לאמר מן הבקר או מן הצאן דברי ר' יאשיה

I would then include also the firstling, the tithe of cattle, the Passover-offering, the sin-offering, and the guilt-offering; but the text stated, In fulfilment of a clearly uttered or as a freewill-offering:'<span class="x" onmousemove="('comment',' Ibid., with reference to the drink-offerings.');">⁸</span> that which is offered in fulfilment of a vow or as a freewill-offerin requires drink-offerings, but that which is not offered in fulfilment of a vow or as a freewill-offering does no require drink-offerings; the implication being to exclude the above.<span class="x" onmousemove="('comment',' For the firstling and the tithe of cattle etc. are obligatory offerings.');">¹⁰</span>

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