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Ibn Ezra on Deuteronomy 14:4/אבן עזרא על דברים י״ד:ד׳

אשור שה כשבים. חסר וי״‎ו שה מן כבש או עז:
1THE OX, THE SHEEP. A vav should have been placed before the word seh (sheep).4 (the ox the sheep). Hence I.E. comments that our verse is to be read as if written, shor ve-seh kevasim (the ox and the sheep). The term seh applies to both sheep and goats.5. Hence I.E.’s comment.