Numbers 29:12 - Ellicott's Commentary On The Whole Bible

And on the fifteenth day of the seventh month... — See Leviticus 23:33-36; Leviticus 23:39-43. A larger number of burnt offerings was appointed for this feast than for any other festival. Seventy oxen in all were to be offered on the seven days of the feast, the number being diminished by one daily — viz., thirteen on the first day, twelve on the second, eleven on the third, and in like manner until the seventh day, on which seven oxen, the perfect number, were to be offered. In addition to the oxen, two rams and fourteen lambs were to be offered daily as burnt offerings, and a he-goat as a sin offering, in addition to the daily burnt offering. The appointed meal offerings and drink offerings were to be offered with all the burnt offerings. The large number of the sacrifices offered at this time may be accounted for from the consideration that at this feast the people not only expressed their gratitude for the Divine presence and protection, but also for the rich fruits of the harvest which had been recently ingathered.