The table below presents an aligned extract of verses in Lv19-05 Lv01-04 Both verses discuss offering a sacrifice in order to regain good will with God. The alignment justifies the Rashi assertions that Besides attaining good will with God the actual sacrifice procedure must be done with good will - that is with intention. Hence a priest who mechanically offers without concentration has invalidated the sacrifice.

Verse	Text of Verse	Rashi comment
Lv01-04	And he shall put his hand upon the head of the burnt offering; and it shall be good will for him to make atonement for him	The sacrifice achieves a regaining of good will before God.
Lv19-05	And if you offer a sacrifice of peace offerings to the Lord, with good will you shall offer it.	Notice the distinction between it shall be for [regaining] good will vs. with good will offer it one being passive and one being active. In other words (a) the offerer passively receives good will from God who reestablishes a relationship with him and (b) the offerer himself must actively offer with good will, in other words with active intention, will and concentration. Hence we infer that the person who offers sacrifices mechanically while concentrating on something else thereby invalidates the sacrifice.

Advanced Rashi: The alignment here is an alignment of grammatical mode: One verse uses the passive while the other verse uses the active. Rashi presents two explanations since there are two aspects of the word to comment on: First Rashi explains the passive use of good will - that it indicates regaining of good will from God; second Rashi explains the active use of good will, connoting active attention. Interestingly Rashi calls the first explanation - regaining God's good will - as the the simple meaning of the text. Actually both explanations are the simple meaning of the text since they are standard ways of interpreting passive and active. However Rashi typically refers to explanations of words as the simple meaning of the text, and refers to other simple meanings (such as grammar) as an emphasis on nuances (Midrasho).