Мидраш к Бамидбар 7:88

(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.