The fourth offering is the human, it is he who receives the sacrifice (qorbana) of ADaM, – which is ‘thought’, which brings near (qariv) and unites everything, and upon it is stated: (Lev. 1:2) A man (adam), when he shall offer from you... etc. This is he who offers... a sacrifice to Y”Y, and this is Torah.
And because of this, they established of prayer, that the Scroll of the Torah should be heard in it, to become a perfect offering (qorban) in ‘man’, of whom it is stated: (Num. 19:14) This is the Torah, a man... And because of this: (Prov. 28:9) He removes his ear from hearing instruction (Torah), his prayer is also an abomination.