The Rebbe explains why children begin learning with Vayikra, highlighting that both children and korbanos represent an essential, inherent connection to Hashem beyond mitzvos. Even before Torah was given, this deeper bond existed, as seen with Noach’s offerings, revealing the inner purity of a Yid.
https://www.torahrecordings.com/classes/by_parsha/003_vayikra/001_vayikra/015