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;
Ibn Ezra
The Dissenters claim that yearling does not mean “a year old” [cf. comment on 12:6]. The former, according to them, denotes an animal under one year of age, whereas the latter denotes an animal one year old or older. The passage dealing with the dedication of the Altar, however, speaks of “one yearling lamb” [Numbers 7:15], yet in the end gives a total count of “twelve one-year lambs” [Numbers 7:87].