Tanach · Rishonim on Tanach · Ibn Ezra · Torah
Ibn Ezra on Leviticus 22:28/אבן עזרא על ויקרא כ״ב:כ״ח
אושור או שה. פירשתיו והמצוה על זכר ונקבה:
1AND WHETHER IT BE COW49 (ox). OR EWE.50 (male sheep). I have previously explained this.51 and seh are the names of the species. In other words, they do not apply only to males. The commandment pertains to both males and females.52