ועשיתם שעיר עזים. יָכוֹל שִׁבְעַת הַכְּבָשִׂים וְהַשָּׂעִיר הָאֲמוּרִים כָּאן הֵם ז' הַכְּבָשִׂים וְהַשָּׂעִיר הָאֲמוּרִים בְּחֻמַּשׁ הַפְּקוּדִים, כְּשֶׁאַתָּה מַגִּיעַ אֵצֶל פָּרִים וְאֵילִים אֵינָן הֵם, אֱמֹר מֵעַתָּה אֵלּוּ לְעַצְמָן וְאֵלּוּ לְעַצְמָן — אֵלּוּ קָרְבוּ בִּגְלַל הַלֶּחֶם וְאֵלּוּ לַמּוּסָפִין (שם): 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).