When the Mishnah Berura wants to explain why we say Korbanos every day he writes in 1:13:
ופרשתהקרבנות, דאמרינןבמנחות: "זאתתורתהחטאת", כלהעוסקבתורתחטאתכאילוהקריבחטאת.
and the paragraph of Korbanos, as we say in Menachos: "this is the instruction of the Chatas", everyone who delves into the instruction of the Chatas is as if he offered a Chatas
But later on in 48:1 he writes:
וכןכתבוהספריםדמהשאמרהגמראכלהעוסקבפרשתעולהוכו'הכוונהשהואמתעסקלהביןעניניהלאאמירתהתיבותלבד
and so books wrote: that which the Gemara says "everyone who delves into the paragraph of the Olah etc.", [its] intention is that he is delving to understand its topic, not [performing] the utterance of the words alone
Isn't this a contradiction, for when one reads Korbanos even with understanding he isn't a מתעסק?