Tafsiran Imamat 23:19: Rashi, Siftei Chakhamim, Rav Hirsch & Chizkuni

ועשיתם שעיר עזים THEN YE SHALL SACRIFICE ONE KID OF THE GOATS — I might think that the seven lambs (cf. v. 18) and the goat mentioned here are identical with the seven lambs and one goat mentioned in the Book of Numbers (28:27—30). — This is, however, not the case, for when you come to the bullocks and the rams you will find that they are not identical (here, v. 18. we have one bullock and two rams, whilst there you have two bullocks and one ram). Consequently you must admit that these (the lambs and the goats mentioned here) form a group for themselves and the others form a group for themselves: these were offered on account of the loaves and the others as additional offerings for the day (Sifra, Emor, Chapter 13 6; Menachot 45b).

These are [a group] unto themselves. Explanation: even though the number of sheep and the he-goat of this parshah are the same as those of parshas Pinchas, however the number of oxen bullocks and rams of this parshah are not the same as the bullocks and rams in parshas Pinchas. Because here it is written “one young bullock and two rams,” whereas in parshas Pinchas (Bamidbar 27:28) it is written, “two young bulls [and] one ram.”

V. 19. ועשיתם שעיר. Aber es tritt die Nation nie mit dem Ausdruck ihres כבשים-אילים-פרים-Emporopferideales zu Gott hin, ohne zugleich im שעיר לחטאת dem Bewußtsein Ausdruck zu geben, wie in sühnebedürftiger Unzulänglichkeit die nationale Vergangenheit und Gegenwart diesem Ideale gegenüber noch erscheint und wie nur von dem Gelöbnis künftiger, שעיר-gleicher, unverlockbarer Festigkeit getragen, die Nation sich den Ausdruck ihrer idealen Bestimmung gestatten dürfe.