On the meaning of these sacrifices see on Numbers 22:40. Balak may have intended these sacrifices for Baal, but Balaam at all events thinks of the God who spoke to him at Pethor and whose angel met him on the way (see Numbers 23:4).
Related Commentaries of Numbers 23:1
Numbers 23:1
1 And Balaam said unto Balak, Build me here seven altars, and prepare me here seven oxen and seven rams.