LEV14 Currently, , when we have no sacrifices (due to our sins and the sins of our ancestors), if one sins with musings of the heart or violates a positive commandment, he should recite the sections [of the Torah] that discuss the laws of the burnt-offering, found at the beginning of the [Torah] portions of Vayikra and Tzav es Aharon (I.e., Vayikra 1:1-9 and 6:1-6) -- for reading the parts of the Torah that discuss the offering will take the place of [actually] bringing the offering. [This is so] whether he reads [the pesukim] from the Torah or [studies their laws] from the Oral Law (I.e., from the Talmud (Zeh Hasha'ar). The literal translation is: "whether he reads from a written text or recite them by heart."), as our Sages, z"l, said (Menachos 110a), "Whoever is engaged in the study of the section of the burnt-offering – – it is as if he has [actually] sacrificed a burnt-offering; in the study of the section of the sin-offering – – as if he has sacrificed a sin-offering; in the study of the section of the guilt-offering – – as if he has sacrificed a guilt–offering."