Musar על ראש השנה 35:7

[Torah study is] greater than all the sacrifices, for thus have Chazal expounded (Rosh Hashanah 18a): “(I Samuel 3:14): ‘The iniquity of Eli’s house will not be purged with sacrifice or offering forever.’ Rava said: ‘It cannot be purged with sacrifice or offering, but it can be purged with words of Torah.’” And thus does Scripture state (Vayikra 7:37): “This is the Torah for burnt-offering, meal-offering, and sin-offering, etc.” And they have said (Menachoth 110a): “If one occupies himself with Torah, it is as if he sacrificed a burnt-offering, as if he sacrificed a meal-offering, as if he sacrificed a sin-offering, as if he sacrificed peace-offerings.” And this is the language of the holy Zohar, Parshath Shelach 159a: “