Aha said in the name of Rabbi Hanina ben Pappa that God accounts studying the sacrifices as equivalent to offering them. Rav Huna taught that God said that engaging in the study of Mishnah is as if one were offering up sacrifices. Samuel taught that God said that engaging in the study of the law is as if one were building the Temple. And the Avot of Rabbi Natan taught that God loves Torah study more than sacrifice. Rabbi Ammi taught that Abraham asked God if Israel would come to sin, would God punish them as God punished the generation of the Flood and the generation of the Tower of Babel. God answered that God would not. Abraham then asked God in “How shall I know?” God replied in “Take Me a heifer of three years old . . .” (indicating that Israel would obtain forgiveness through sacrifices). Abraham then asked God what Israel would do when the Temple would no longer exist. God replied that whenever Jews read the Biblical text dealing with sacrifices, God would reckon it as if they were bringing an offering, and forgive all their iniquities. The Gemara taught that when Rav Sheshet fasted, on concluding his prayer, he added a prayer that God knew that when the Temple still stood, if people sinned, they used to bring sacrifices (pursuant to and ), and though they offered only the animal's fat and blood, atonement was granted. Rav Sheshet continued that he had fasted and his fat and blood had diminished, so he asked that it be God's will to account Rav Sheshet fat and blood that had been diminished as if he had offered them on the Altar. Rabbi Isaac declared that prayer is greater than sacrifice. The Avot of Rabbi Natan taught that as Rabban Johanan ben Zakai and Rabbi Joshua were leaving Jerusalem, Rabbi Joshua expressed sorrow that the place where the Israelites had atoned for their iniquities had been destroyed. But Rabban Johanan ben Zakai told him not to grieve, for we have in acts of loving-kindness another atonement as effective as sacrifice at the Temple, as says, “For I desire mercy, and not sacrifice.” Rabbi Mani of Sheab and Rabbi Joshua of Siknin in the name of Rabbi Levi explained the origin of Moses prayed on Aaron's behalf, noting that the beginning of Leviticus repeatedly referred to Aaron's sons, barely mentioning