Leviticus 27:8

‘But if his means are insufficient for two turtledoves or two young pigeons, then for his offering for that which he has sinned, he shall bring the tenth of an ephah of fine flour for a sin offering; he shall not place oil on it or put frankincense on it, for it is a sin offering.

“But if he is poor and his means are insufficient, then he is to take one male lamb for a guilt offering as a wave offering to make atonement for him, and one-tenth of an ephah of fine flour mixed with oil for a grain offering, and a log of oil,

“Every devoted thing in Israel shall be yours.