ויתכן ששנה הכתוב בשנה הראשונה בעבור שהיא תחלת ההתחלה ויש אומרים כי יקרב פר ואילים שנים או שני פרים ואיל אחד כרצון הכהן ועוד לא ראינו מצוה כזאת ובפנחס אפרש האמת: It is possible that Scripture changed the sacrifices in the first year171In the first year of Israel’s entering the Land of Israel. There is a discrepancy between our Torah portion and Num. 28:27. Our chapter states that one bullock and two rams are to be offered on Shavu’ot. Num. 28:27 states that two bullocks and one ram are to be offered. According to I.E. our Torah portion refers to the order of sacrifices to be offered by Israel after first entering the Land of Israel, and Numbers, to the years that followed. because it was the beginning of the beginning.172It was the first Shavu’ot in Israel’s first year in the Land of Israel. Some say that the kohen shall offer173On Shavu’ot. either a bullock and two rams174In accordance with Lev. 23:18. or two bullocks and one ram.175In accordance with Num. 28:27. It depends on the will of the kohen.176In other words, Lev. 23:18 and Num. 28:27 do not contradict. They are options. We do not find such a commandment again.177Where the Torah offers an option as to how a commandment should be observed. I will give its true explanation in the Torah portion Pinechas.178According to I.E. one bullock and two rams were offered along with the two loaves on Shavu’ot, while two bullocks and one ram were offered on Shavu’ot as burnt offerings. Thus there is no discrepancy between Leviticus and Numbers. See I.E. on Num. 28:26 and the notes thereto (Vol. 4, p. 235), “The two wave-loaves were the main offerings. The seven lambs, one young bullock, two rams (Lev. 23:18)…were brought along with it. The burnt offerings (two bullocks and one ram) in our chapter (Num. 28:26) refer to the obligatory sacrifice of the festival day.”