Numbers 7:87

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87 all the oxen for the burnt offering twelve bulls, all the rams twelve, the male lambs one year old with their grain offering twelve, and the male goats for a sin offering twelve;

Numbers 8:17

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17 For ^aevery firstborn among the sons of Israel is Mine, among the men and among the animals; on the day that I struck down all the firstborn in the land of Egypt I sanctified them for Myself.