"So I bought her for myself for fifteen pieces of silver" (Hosea 3:2) - that is fifteen. "And a chomer of barley" - that makes thirty. "And a letech of barley" (Hosea 3:2) - that makes sixty, corresponding to the sixty commandments that Moses wrote in the Torah. And Rabbi Yochanan said in the name of Rabbi Shimon ben Yochai: three portions Moses wrote for us in the Torah, each one of which contains sixty commandments. And these are they: the portion of the Passover offerings, the portion of damages, and the portion of the holy ones [Leviticus 19]. Rabbi Levi in the name of Rabbi Sheila of Kfar Tamarta: seventy commandments each. And Rabbi Levi said: they do not disagree. The one who made the portion of Passover offerings seventy included with it the portion of phylacteries; the one who made the portion of damages seventy included with it the portion of the Sabbatical years; and the one who made the portion of the holy ones seventy included with it the portion of orlah [the fruit of a tree's first years].
Three Torah Portions of Sixty Commandments Each
Yalkut Shimoni on Torah 307:1
(הושע ג, ב) "וָאֶכְּרֶהָ לִּי בַּחֲמִשָּׁה עָשָׂר כָּסֶף", הֲרֵי חֲמִשָּׁה עָשָׂר, "וְחֹמֶר שְׂעֹרִים", הֲרֵי שְׁלֹשִׁים, (שם) "וְלֶתֶךְ שְׂעֹרִים", הֲרֵי שִׁשִּׁים מִצְווֹת שֶׁכָּתַב מֹשֶׁה בַּתּוֹרָה. וְאָמַר רַב יוֹחָנָן בְּשֵׁם רַבִּי שִׁמְעוֹן בֶּן יוֹחַאי שְׁלֹוֹשָׁה פַּרְשִׁיוֹת כָּתַב לָנוּ מֹשֶׁה בַּתּוֹרָה כָּל אַחַת וְאַחַת יֵשׁ בָּהּ מִשִּׁשִׁים שִׁשִּׁים מִצְווֹת. וְאֵלּוּ הֵן, פָּרָשַׁת פְּסָחִים וּפָרָשַׁת נְזִיקִין וּפָרָשַׁת קְדוֹשִׁים. רַבִּי לֵוִי בְּשֵׁם רַבִּי שֵׁילָא דִּכְפַר תָּמַרְתָּא, מִשִּׁבְעִים שִׁבְעִים. וְאֲמַר רַבִּי לֵוִי. וְלָא פְּלִיגִין, מַאן דַּעֲבַד פָּרָשַׁת פְּסָחִים שִׁבְעִים, כְּלַל עִמָּהּ פָּרָשַׁת תְּפִלִּין, מַאן דַּעֲבַד פָּרָשַׁת נְזִיקִין שִׁבְעִים, כָּלַל עִמָּהּ פָּרָשַׁת שְׁמִיטִּין, וּמַאן דַּעֲבַד פָּרָשַׁת קְדוֹשִׁים שִׁבְעִים, כָּלַל עִמָּהּ פָּרָשַׁת עָרְלָה.