במדבר, פרק ח׳, פסוק ח׳

Preparing the Levites for their service in the Tabernacle requires a profound process of purification, marked by unique sacrifices that symbolize their new responsibilities and provide atonement for the nation. The process begins with the selection of a young bull [אבן עזרא] intended as a burnt offering. Interestingly, its specific purpose is not immediately defined [רש״י, העמק דבר]. This delay teaches that the finest and most beautiful animal must be selected first for the burnt offering, even though the sin offering is actually sacrificed before it [העמק דבר, חזקוני, מלבי״ם, הדר זקנים]. This burnt offering functions as a communal sacrifice to atone for the idolatry of the Golden Calf, the event that originally caused the firstborns to lose their sacred status, leading to their replacement by the Levites [רש״י, חזקוני, ברטנורא, מזרחי, גור אריה]. On a conceptual level, this sacrifice represents the Levites' energetic ambition to elevate themselves toward the lofty goals of their new spiritual destiny [רש ר הירש]. Accompanying this bull is a grain offering consisting of three-tenths of a measure of fine, high-quality flour mixed with oil [אבן עזרא, ביאור שטיינזלץ].

Following this, a second bull is required as a sin offering to complete the Levites' purification from all wrongdoing [ביאור שטיינזלץ, אבן עזרא, בכור שור]. A subtle shift occurs in the preparation of these animals. While the Levites are tasked with taking the first bull, Moses is specifically instructed to take the second. This change highlights that Moses secures the sin offering on their behalf. It demonstrates that this sacrifice is not rooted in the Levites' past actions, but is instead focused on the future and the sacred destiny Moses is now imparting to them [רש ר הירש].

Using a bull as a sin offering in this context is highly unusual, as a sin offering for idolatry is typically a goat. Some explain this deviation as a temporary, one-time ruling specifically issued for this initiation ceremony [רש״י, ריב״א, שפתי חכמים]. Others view it as a unique mark of honor for the Levites. Had they brought a goat, it might have implied that they needed direct atonement for participating in the sin of the Golden Calf. Since they remained entirely faithful and did not fail in that sin, they were instructed to bring a bull instead [בכור שור, חזקוני].

Identifying this sin offering specifically as a "second" bull draws a direct comparison between the two sacrifices. It teaches that just as a burnt offering is entirely consumed by fire and not eaten, this particular sin offering is also completely burned rather than being eaten by the priests [רש״י, תורה תמימה, מזרחי, משכיל לדוד]. This, too, is a unique, one-time exception for the Levites' initiation, since sin offerings processed on the outer altar are normally eaten [רש״י, שפתי חכמים, חזקוני, מזרחי]. Furthermore, this designation clarifies the precise order of the Tabernacle service. Even though the blood of the sin offering is sprinkled first to appease God, the burning of the burnt offering's limbs takes precedence over the burning of the sin offering's fats [תורה תמימה, מלבי״ם].