Charles Ellicott Commentary Numbers 28:27

"but ye shall offer a burnt-offering for a sweet savor unto Jehovah: two young bullocks, one ram, seven he-lambs a year old;" — Numbers 28:27 (ASV)

Two young bullocks, one ram, seven lambs of the first year.— In Leviticus 23:18 the animal sacrifices enjoined are one young bullock, two rams, and seven lambs without blemish. The Mishnah (Menach. iv. 2) considers that these animals were to be presented together with the loaves, whereas those named in Numbers were additional sacrifices of the day. Josephus also thinks that three bullocks, two [three] rams, and fourteen sheep were offered at this time (Antt. iii. 10, § 6).