Commento su Levitico 23:19

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.”

ועשיתם שעיר עזים, “you shall offer one hegoat;” Rashi comments here: I might have thought that the seven male sheep and the male goat mentioned here are the same as those mentioned in Numbers 28,27. However, when you look at the bullocks and rams, you will note that they are not identical, as there we read about two bullocks and one ram. Furthermore, if you were to assume that what is described here is part of the mussaph offerings presented on the festivals, what is the difference between the offering presented on Shavuot from the ones recorded in Parshat Pinchas?

ושני כבשים בני שנה, and two male sheep less than a year old. Rabbi Shimon, quoted by Sifra, asks for what sin these two sheep are supposed to atone? He answers that they are to atone for inadvertent ritual impurity incurred in the Temple or in connection with the service in the Temple. He adds that if the first animal achieved atonement, what was the second one in aid of? He answers that it would atone for additional impurity incurred in the interval. He adds that according to strict rules such offerings should therefore be offered around the clock, as inadvertent impurity is liable to occur at any moment; however, G-d decided to save His people the additional expense. [There appears to be a misprint somewhere because while the male goats served for atonement, the male sheep were peace offerings, not sin offerings. The interested reader who finds this “misprint” incredible, is referred to Malbim’s commentary on this Sifra. Ed.]