The second offering corresponds to ox, of which it is stated: (Lev. 22:27) An ox or a sheep or a goat etc., and corresponding to it is the afternoon-service, about which David said: (Ps. 104:14) He grows grass for cattle, and herb (’esev) for the service of man.
What is ’esev (herb)? – the letters ’A-B and S, and they are 72∞’A-B Names, which are the garments for the 72 Higher Names, like herb, which is a garment for wheat. And because of this: (ibid)... to bring forth bread from the earth – and this is (Ps. 78:25)... the bread of the mighty did man eat... – and this is ‘the bread of Torah’.