במדבר, פרק ט״ו, פסוק ט׳

Animal sacrifices brought from the herd require a significantly larger accompanying meal offering than those brought from the flock. The system of offerings maintains precise proportional ratios based on the size and type of the animal. The responsibility of presenting the offering falls directly on the individual bringing the sacrifice [רש ר הירש]. Furthermore, this grain offering is not an independent event but is presented simultaneously with the animal sacrifice itself [חזקוני].

The specific measurements required for a cattle offering reflect a distinct increase compared to smaller animals. The offering must include three measures of fine flour, which is exactly three times the amount required for a sheep sacrifice, as a sheep requires only a single measure [אבן עזרא, ביאור שטיינזלץ]. Similarly, the volume of oil accompanying the cattle sacrifice is half a hin, precisely double the amount of oil required when offering a sheep [ביאור שטיינזלץ].