Yeruchom Levovitz

And then, [in foreign language] this is, uh, a concept brought down in many seforim.

I think Rabbi Yerucham Levovitz also talks about this in [in foreign language] But the yosod behind what Pele Yoetz is telling us is that when you understand the mitzvah, so even if you can't actually perform the physical mitzvah, but- If you understand the reason, the intention, and what it's supposed to do, then we can also be machni ourselves when we daven.

That's in place of a korbanos.

There's other mitzvahs that also are in place of a korbanos.