Бамидбар 7:87 Мидраш: Sifrei Bamidbar

כָּל־הַבָּקָ֨ר לָעֹלָ֜ה שְׁנֵ֧ים עָשָׂ֣ר פָּרִ֗ים אֵילִ֤ם שְׁנֵים־עָשָׂר֙ כְּבָשִׂ֧ים בְּנֵֽי־שָׁנָ֛ה שְׁנֵ֥ים עָשָׂ֖ר וּמִנְחָתָ֑ם וּשְׂעִירֵ֥י עִזִּ֛ים שְׁנֵ֥ים עָשָׂ֖ר לְחַטָּֽאת׃

всех волов для двенадцати всесожженных тельцов, двенадцати баранов, ягнят первого года двенадцати и подношений их; и самцы козлов за жертву за грех двенадцать;

Sifrei Bamidbar

(Bamidbar 7:87) "All the cattle for the burnt-offering: twelve bullocks, etc." Why is this mentioned? It is written (Ibid. 15) "One young bullock, one ram, one lamb of its first year for a burnt-offering." We are hereby taught that they are all valid as a burnt-offering. — But perhaps only the lamb, where it is explicitly written, is valid as a burnt-offering, but not the others. It is, therefore, written "All the cattle for the burnt-offering." We are here apprised that they are all valid as a burnt-offering. And it is accounted to each one as if he had offered twelve young bullocks, twelve rams, twelve lambs, and twelve he-goats. And they were the same that were donated, no unfitness having befallen them.