John Gill Commentary Genesis 41:26

"The seven good kine are seven years; and the seven good ears are seven years: the dream is one." — Genesis 41:26 (ASV)

The seven good kine [are] seven years
Signify seven years, and these years of plenty, as appears from the antithesis in (Genesis 41:26) : and the seven good ears [are] seven years ;
signify the same: the dream [is] one ;
for though the seven good kine were seen in one dream, the seven good ears in another, yet both dreams were one as to signification.