במדבר, פרק כ״ט, פסוק י״ז

The festival of Tabernacles features a unique pattern of offerings, marked by a daily shift in the number of animals brought to the altar. On the second day of the holiday, twelve young bulls are offered, representing a deliberate reduction of one bull compared to the previous day [ביאור שטיינזלץ].

This gradual, daily decrease in the number of bulls is rooted in a practical consideration for the community. Throughout this festival, the entire nation remains in Jerusalem for the full eight days, unlike other festivals. Requiring the public to fund a consistently large amount of sacrifices every single day would create a heavy financial burden [חזקוני]. While the count of the bulls goes down to ease this cost, the rest of the daily offerings stay exactly the same, consisting of two rams and fourteen flawless lambs [ביאור שטיינזלץ].