Another matter, why “the first,” “and his offering”? Rabbi Yudan said: The Holy One blessed be He attributed [the merit] to them as though all of them presented their offerings on the first day and on the last day, as one was not greater than the other. It is written: “This was the dedication of the altar [on the day that it was annointed…]” (Numbers 7:84). Was it not one dish, one basin, and one ladle on the day of its anointing? Why does the verse state: “Twelve silver dishes…”? (Numbers 7:84). It is, rather, that He attributed [the merit] to them as though all of them presented their offerings on the first day and as though all of them presented their offerings on the last day.
Daily Sacrifices and the Altar
Bamidbar Rabbah 13:9