“All the cattle for the burnt offering: twelve bulls, twelve rams, twelve lambs in their first year, and their meal offering, and twelve goats as a sin offering” (Numbers 7:87). “All the cattle for the burnt offering: twelve bulls” – why is it stated? It is because it says: “One young bull” (Numbers 7:15), and I do not know whether it is fit to be a burnt offering or not, because “as a burnt offering” (Numbers 7:15) is stated only regarding the lamb.
From where is it derived that all of them were fit to be a burnt offering? That is why it said: “All the cattle for the burnt offering”; it is to tell you that all of them were fit to be a burnt offering. They ascribe to each and every one of them as though he sacrificed twelve bulls. These were the ones that they donated, and no disqualification befell any of them.
“Twelve rams, twelve lambs” – the verse inserted the rams between the bulls and the lambs to say: Just as the bulls and the lambs that were designated as burnt offering are all fit to be burnt offerings, so too, the rams were all fit to be burnt offerings. They ascribe to each and every one of them as though he sacrificed twelve rams and twelve lambs. These were the ones that they donated, and no disqualification befell any of them.