Compare the marginal reference. The idea of offerings for all Israel pervades in this case the entire sacrifice, with the exception of the lambs, whose number (77) is unique, and has not been accounted for.

Twelve bullocks for all Israel - Though of tribes there were only Judah and Benjamin, yet they offered a bullock for every tribe, as if present. There can be little doubt that there were individuals there from all the twelve tribes, possibly some families of each; but no complete tribe but those mentioned above.

Also the children of those that had been carried away, which were come out of the captivity,.... Namely, those that now came along with Ezra:

offered burnt offerings unto the God of Israel; by way of thankfulness for their deliverance from captivity, and for their safe journey:

twelve bullocks for all Israel: according to the number of the tribes; and there might be some of every tribe that now came up:

ninety and six rams, seventy and seven lambs; these and the bullocks were burnt offerings:

twelve he goats for a sin offering; according to the number of the twelve tribes, also to make atonement for sins they had been guilty of:

all this was a burnt offering unto the Lord; excepting the twelve he goats, which were a sin offering.

After the delivery of the dedicated gifts, those who had come up out of captivity (with Ezra), the sons of the captivity, offered burnt-offerings and sin-offerings, out of gratitude for the favour shown by God in the gracious restoration of His people Israel. This is implied in the words: "burnt-offerings to the God of Israel, twelve bullocks for all Israel" (the twelve tribes), and twelve he-goats for a sin-offering, as in Ezra 6:17. Ninety-six (8 x 12) lambs and seventy-seven lambs (77, the intensified seven) were likewise brought as a burnt-offering. "All this was a burnt-offering for the Lord," of which, therefore, nothing could be eaten by the offerers. The sin-offering preceded the burnt-offering, as the necessary basis of an acceptable burnt-offering. The sin-offerings availed as an atonement for the sins of all Israel, and the burnt-offerings typified the surrender of the entire nation to the service of the Lord. Thus the fact that these were offered for all Israel was an actual declaration that they who had now returned were henceforth resolved, together with all Israel, to dedicate their lives to the service of the Lord their God.

Also the children of those that had been carried away, which were come out of the captivity, offered burnt offerings unto the God of Israel, twelve bullocks for all Israel, ninety and six rams, seventy and seven lambs, twelve he goats for a sin offering: all this was a burnt offering unto the LORD.

8:35 Sin offering - For it is the atonement that secures every mercy to us, which will not be truly comfortable, unless iniquity be taken away, and our peace made with God. They offer twelve bullocks, twelve he - goats, and ninety six rams, (eight times twelve) signifying the union of the two kingdoms. They did not any longer go two tribes one way, and ten tribes another; but all the twelve met by their representatives at the same altar.

8:31-36 Enemies laid wait for the Jews, but God protected them. Even the common perils of journeys, call us to go out with prayer, and to return with praise and thanksgiving. But what shall we render when the Lord has led us safely through the pilgrimage of life, through the gloomy vale of death, out of the reach of all our enemies, into everlasting happiness! Among their sacrifices they had a sin-offering. The atonement sweetens and secures every mercy to us, which will not be truly comfortable, unless sin be taken away, and our peace made with God. Then had the church rest. The expressions here used, direct us to the deliverance of sinners from spiritual bondage, and their pilgrimage to the heavenly Jerusalem, under the care and protection of their God and Saviour.