Leviticus 1:10

Of the flocks. — Bullocks of course could only be offered by the wealthy. Hence 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). They are therefore not repeated.