Leviticus 5:11; Exodus 16:36

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Leviticus 5:11

11 But if he cannot afford two turtledoves or two pigeons, then he shall bring as his offering for the sin that he has committed a rtenth of an ephah1 of fine flour for a sin offering. He rshall put no oil on it and shall put no frankincense on it, for it is a sin offering.

Exodus 16:36

36 (An omer is vthe tenth part of an ephah.)1