Of the flocks - These directions are more brief than those for the bullock. The burnt-offering of the sheep must have been that with which t…

Of the flocks. —Bullocks, of course, could only be offered by the wealthy. Therefore, the law now provides for those who could not…

And if his offering be of the flocks
As it might be:

[namely], of the sheep, or of the goats for …

Those who could not offer a young bull were to bring a sheep or a goat; and those who were not able to do that were accepted by God if they brought…