מדרש אויף בראשית 27:9

The bull was due to the merit of Abraham of whom it is stated (in Gen. 18:7), “Then Abraham ran unto the herd [...] (for a calf to feed his heavenly visitors).”⁵⁹Lev. R. 17:9; PRK 9:9. The sheep was due to the merit of Isaac, of whom it is stated (in Gen. 22:13), “And Abraham lifted his eyes and he saw, and behold there was a ram [...] (to replace an obedient Isaac as a sacrifice).” The goat was due to the merit of Jacob, of whom it is stated (in Gen. 27:9), “Please go unto the flock, and bring me two good kids of the goats from there.” What is the meaning of “good” (in reference to the two kids)? R. Berekhyah said in the name of R. Helbo, “[They are] good for you and good for your children.⁶⁰Gen. R. 65:14; PR 47:4. [They are] good for you, because through them you are to receive the blessings;⁶¹When Jacob brought the meat from the goats to his father, he received a blessing. and they are good for your children, because through them atonement is granted to your children on the Day of Atonement.” (Lev. 22:27, cont.:) “It shall remain seven days with its mother.” R. Joshua of Sikhnin says in the name of R. Levi, “[The situation] is similar to a king who entered a province⁶²Lev. R. 27:10; PRK 9:10. where he issued a proclamation and said, ‘Let no strangers⁶³Gk.: xenoi. who are here see my face before they first see the face of [my] matron.’⁶⁴Lat.: matrona. Similarly, the Holy One, blessed be He, said to Israel, ‘My children shall not approach me with an offering until the Sabbath [queen] has passed over it. For there are no seven [days] without a Sabbath, and there is no circumcision without [the passing of] a Sabbath.’” R. Isaac said, “An ordinance for humanity and an ordinance for beasts [are on a par].⁶⁵Above, 8:9. An ordinance for humanity is (Lev. 12:3), ‘And on the eighth day [the flesh of his foreskin] shall be circumcised.’ And an ordinance for beasts is (Lev. 22:27), ‘and from the eighth day on, it shall be acceptable [for an offering by fire to the Lord].’”

[Another interpretation of (Lev. 22:27): A BULL OR A SHEEP < OR A GOAT >. The BULL was due to the merit of Abraham, of whom it is stated (in Gen. 18:7): THEN ABRAHAM RAN UNTO THE HERD (for a calf to feed his heavenly visitors).⁶⁸Tanh., Lev. 8:12; Lev. R. 17:9; PRK 9:9. The SHEEP was due to the merit of Isaac, of whom it is stated (in Gen. 22:13): AND THERE WAS A RAM (to replace an obedient Isaac as a sacrifice). The GOAT was due to the merit of Jacob, of whom it is stated (in Gen. 27:9): PLEASE GO UNTO THE FLOCK, AND BRING ME TWO GOOD KIDS OF THE GOATS FROM THERE. What is the meaning of GOOD (in reference to the two kids)? R. Berekhyah said in the name of R. Helbo: < They are > good for you and good for your children.⁶⁹Gen. R. 65:14; PR 47:4. < They are > good for you, because through them you are blessed;⁷⁰When Jacob brought the meat from the goats to his father, he received a blessing. and they are good for your children because through them atonement is granted you (on the Day of Atonement).

“With a young bull [ben bakar],” this is Abraham, as in: “Abraham ran to the cattle [habakar]” (Genesis 18:7). “And a ram as a burnt offering,” this is Isaac, as in: “Behold, afterwards, there was a ram caught in the thicket” (Genesis 22:13). A goat,³⁰See Leviticus 16:5. due to the merit of Jacob, as it is written: “Take for me from there two [fine] goat kids” (Genesis 27:9). “Fine,” Rabbi Berekhya said in the name of Rabbi Levi: It is fine for you and fine for your descendants. It is fine for you, as through them you will receive the blessings; it is fine for your descendants, as through them they will receive atonement on Yom Kippur. That is what is written: “For on this day shall atonement be made for you” (Leviticus 16:30). I have only the patriarchs, from where is it derived regarding the matriarchs? The verse states: “Each part shall be equal [bad bevad]” (Exodus 30:34).³¹In Leviticus 16:4, the word linen [bad] appears four times in reference to the vestments donned by the High Priest. They correspond to the four matriarchs in whose merit he performed the Yom Kippur service. The verse cited in the midrash here implies that the four matriarchs were equal in that they were exceptionally righteous (Etz Yosef).
Rabbi Berekhya and Rabbi Yirmeya said in the name of Rabbi Ḥiyya: Like the service On High, so is the service below. Just as the service On High: “one man in their midst was clothed in linen” (Ezekiel 9:2), so, the service below: “He shall don a sacred linen tunic” (Leviticus 16:4).