Charles Ellicott Commentary Leviticus 1:10

"And if his oblation be of the flock, of the sheep, or of the goats, for a burnt-offering; he shall offer it a male without blemish." — Leviticus 1:10 (ASV)

Of the flocks. —Bullocks, of course, could only be offered by the wealthy. Therefore, the law now provides for those who could not afford so costly a sacrifice. They are to bring a lamb of the first year, which was the ordinary burnt offering in the time of Christ, and not a goat. The directions given with regard to the burnt offering from bullocks equally apply to the burnt offering from the flock (Leviticus 1:10–13). They are therefore not repeated.