Ibn Ezra on Leviticus 8:2

ואת פר החטאת. בה״א כי כבר הזכירו וכן האלים וכן המצות: AND THE BULLOCK OF THE SIN-OFFERING. The word chattat (sin offering) has a heh¹Indicating the definite article. prefixed to it because the sin offering²Referred to in our verse. is mentioned earlier.³In Ex. 29:1. The same applies to the heh prefixed to elim (rams) and matzot (unleavened bread).⁴The words elim (rams) and matzot (unleavened bread) have a heh prefixed to them because they refer to the rams and matzot mentioned in Ex. 29:1,2.