Midrash for Numbers 7:88
וְכֹ֞ל בְּקַ֣ר ׀ זֶ֣בַח הַשְּׁלָמִ֗ים עֶשְׂרִ֣ים וְאַרְבָּעָה֮ פָּרִים֒ אֵילִ֤ם שִׁשִּׁים֙ עַתֻּדִ֣ים שִׁשִּׁ֔ים כְּבָשִׂ֥ים בְּנֵי־שָׁנָ֖ה שִׁשִּׁ֑ים זֹ֚את חֲנֻכַּ֣ת הַמִּזְבֵּ֔חַ אַחֲרֵ֖י הִמָּשַׁ֥ח אֹתֽוֹ׃
and all the oxen for the sacrifice of peace-offerings twenty and four bullocks, the rams sixty, the he-goats sixty, the he-lambs of the first year sixty. This was the dedication-offering of the altar, after that it was anointed.
Sifrei Bamidbar
(Bamidbar 7:88) "And all the cattle for the sacrifice of the peace-offerings": I might think that only oxen, where it is explicitly written (viz. Ibid. 17), are valid as peace-offerings, but not the others; it is, therefore, written "And for the sacrifice of the peace-offerings," to indicate that all are valid as peace-offerings. And it is accounted to each one as if he had offered twenty-four oxen, sixty rams, and sixty lambs. And they were the same that were donated, no unfitness having befallen them. "This is the (accounting of the) inauguration of the altar after it was anointed": as explained above.
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