Leviticus 5:11-12

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 tenth of an ephah of fine flour for a sin offering. He shall put no oil on it and shall put no frankincense on it, for it is a sin offering.

12And he shall bring it to the priest, and the priest shall take a handful of it as its memorial portion and burn this on the altar, on the Lord's food offerings; it is a sin offering.