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Rabbi Eleazar whilst sitting in presence of his father Rabbi Simeon, spake and said, "the demon called 'the end of all flesh' doth it take pleasure and receive any advantage from the sacrifices of Israel or not?"
Whereupon Rabbi Simeon replied "Yea truly, both heaven above and earth below are benefited. Observe that priests (cohanim) Levites and Israel are collectively termed Adam when imbued with the same holy will and desire to, offer up a sacrifice either of a sheep, an ox or any other animal. Before so doing,64b-65a however, they must make confession and expiate their sins of word, though and deed, for then only are sacrifices of any avail and become charged with the sins confessed as was the case with the Azazel or scapegoat driven forth into the wilderness bearing the sins of the congregation of Israel, as it is written--'and Aaron shall lay both his hands upon the head of the goat and confess over it all the iniquities of the children of Israel and all their transgressions, putting them upon the head of the goat and shall send him away by the hand of a fit man into the wilderness.'" (Lev. XVI. 21). It is the same with other sacrifices. When placed upon the altar they become charged with the good deeds and thoughts, as also of the sins and evil thoughts of the sacrificer, each of them ascending to its own appropriate place on high and distinguished as emanations from a man's higher self and denominated Adam or from his animal or lower nature and called "behemoth" (beastly). This distinction is referred to in scripture, "Thou savest both man (adam) and beast." (Ps. XXXVI. 6). Offerings of unleavened cakes and all other comestibles, are for attracting the Holy Spirit and inducing it to operate through the service of the priest, the chanting of Levites and the prayers of the worshippers. In the oil and wheat of such offerings, none of the expeditive angels of retribution can participate so that they are unable to acid to the severity of their afflicting judgments, being attracted for the time being by the offerings of animals. This is why sacrifices of both kinds take place at one and the same time, in accordance with the injunctions of the Secret
[paragraph continues] Doctrine that gratitude and thankfulness the true elements of65a every oblation and sacrifice may ascend on high pure and sincere before the Almighty and thus obtain responsive blessings.