Comentario citado sobre Números 28:4

COMMAND THE CHILDREN OF ISRAEL, AND SAY UNTO THEM: MY OFFERING, MY BREAD FOR MY FIRE-OFFERINGS. The reason [for stating this command here] is that after He had said, Unto these the Land shall be divided,¹⁷⁰Above, 26:53. He completed the commands relating to the laws of the offerings which they are to observe in the Land, since they did not bring any Additional Offerings [of Sabbaths and festivals] in the desert, as I have mentioned in Seder Emor El Hakohanim.¹⁸¹Leviticus 23:2. Likewise they were not obliged to bring drink-offerings in the wilderness, as I have explained in Seder Shelach Lecha.¹⁸²Above, 15:2, in the verse: when ye are come into the Land … But now He charged those who were to come into the Land with the duty of bringing all [these offerings] there — the Daily Whole-offerings, the Additional Offerings, and their meal-offerings and their drink-offerings. And although He did not say expressly here: “when you come into the Land,” He has already mentioned it in the section of drink-offerings,¹⁸²Above, 15:2, in the verse: when ye are come into the Land … and He hinted at it in the first section dealing with the festivals.¹⁸³Leviticus 23:10: when ye are come into the Land … Now He started here with the [laws of the] Daily Whole-offering, [for] although it has already been mentioned in the section of V’atah Tetzaveh,¹⁸⁴Exodus 29:38-42. He repeated it in order that it should all be arranged in one section. And Rashi wrote [in Verse 4]; “That one [i.e., the section in V’atah Tetzaveh] was an instruction [only] for the days of the installation [of the priests], and here He [repeated it] as a commandment for [all future] generations.” But this is not correct, since there it says, It shall be a continual burnt-offering ‘throughout your generations.’¹⁸⁵Ibid., 29:42. Hence the commandment to offer this in future generations has already been stated there.
And according to the interpretation [of the Rabbis]¹⁸⁶Sifre, Pinchas 142. many new teachings are added here [in this repetition of the section of V’atah Tetzaveh; namely]: “My offering — this is the blood. My bread — this refers to [those parts of the offering] that are to be burnt on the altar. My fire offerings — these are the handfuls [of flour] and the frankincense [of the meal-offering]. For a pleasing odor unto Me — these are the [two] bowls [of frankincense that were brought as a memorial] with the showbread.¹⁸⁷Leviticus 24:7. Ye shall observe — that it should only be brought from [animals which have been] kept [for a number of days, and examined so that no blemish occurs to them]. Ye shall observe — that one may only bring [the offering] from that [money] which was donated to the treasury [of the Sanctuary]. Ye shall observe — that priests, Levites and Israelites should stand over it. Ye shall observe — Scripture uses here the term shmirah [‘keeping,’ or ‘observing’], and elsewhere it [also] uses the term shmirah;¹⁸⁸I.e., in the case of the Paschal-lamb where it says: And it shall be to you ‘l’mishmereth’ (in your keeping) until the fourteenth day of the same month (Exodus 12:6). Since the lamb had to be bought on the tenth of that month (ibid., Verse 3), the verse implies that it has to be carefully examined for a blemish for four days before it is slaughtered. Since here, in speaking of the Daily Whole-offering, Scripture likewise uses the term shmirah [— ‘tishmeru’ (ye shall keep)], we deduce that it also has to be examined for four days before it is slaughtered just as there the offering requires observation [so that no blemish should be found in it] for [a period of] four days before it is slaughtered, so here too etc.” [See] the whole interpretation, as it is stated in the Sifre.¹⁸⁶Sifre, Pinchas 142.
By way of the Truth, [the mystic teachings of the Cabala], the verse also hints to the following: It states My offering, My bread ‘l’ishai’ — of ‘ishai’ (My Divine powers) — ye shall keep and be careful to offer unto Me to My Name, in its due season. And thou shalt say unto them¹⁸⁹Verse 3. further, This is the fire-offering which ye shall offer unto the Eternal,¹⁸⁹Verse 3. “so that the offering should bring about [the desired unity and harmony on high].”¹⁹⁰See L’vush Ha’orah on Ricanti. Now there is no sin-offering amongst the Additional Offerings of the Sabbath, as there is in all the other Additional Offerings [i.e., those brought on the New Moon and the festivals], because the congregation of Israel is its partner [that of the Sabbath],¹⁹¹See Vol. I, p. 60. The allusions here are Cabalistic. and all is [therefore] peace [and harmony]. The student [learned in the teachings of the Cabala] will understand. Similarly He mentioned [here for the purpose of arranging all offerings in one section] And in the first month, on the fourteenth day of the month, is the Eternal’s Passover,¹⁹²Further, Verse 16. meaning that they should offer the Paschal-offering, in order to command them about it together with the other [additional] offerings of the Festival of Unleavened Bread. And He dealt with it [the Paschal-offering] briefly, referring to it only by its name, since He had already explained [all] its laws, according to all the statutes of it, and according to all the ordinances thereof.¹⁹³Above, 9:3.

-4. ואמרת להם זה האשה, "You shall say to them 'this is the fire-offering,' etc." G'd repeats once more: ואמרת. Why? The words זה האשה also do not seem called for. It appears the Torah wanted to make sure we would not think that the single sheep to be offered was a minimum only and that if the priests decided to, they could offer any number of sheep. The Torah therefore wrote "tell them only this is the fire-offering," i.e. only one sheep, neither more nor less. The same applied to the sheep to be offered in the evening. We must understand verse 3 as telling us that this sacrifice had to be offered on a daily basis. Verse 4 tells us that only the quantity specified by the Torah here and none other was acceptable for this type of sacrifice.

for the morning and for the evening the daily sacrifice of the morning and the daily sacrifice of twilight.