Commentaries:
Barnes' Notes
The New-moon offering is here also commanded for the first time. The goat as a sin-offering, though mentioned last, would seem in fact to have been offered first (compare the precedents in Exodus 29; Lev. 5; 8; 9; 14; 16). The sin-offering, which Numbers 15:22-26 had been contemplated in cases where a sin had been committed ignorantly without the knowledge of the congregation, was henceforth not to be offered merely at discretion, as circumstances might seem to require, but to be regularly repeated, not less frequently than once a month.
Other Barnes' Notes entries containing Numbers 28:12:
2 Kings 4:23
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