Rashi on Numbers 28:3/רש"י על במדבר כ״ח:ג׳

1ואמרת להם AND THOU SHALT SAY TO THEM — This is an instruction to the Beth Din (Sifrei Bamidbar 142:3).

2שנים ליום This may be understood according to its plain sense: TWO [LAMBS] FOR EACH DAY, But in the main it is intended to teach that they should be slaughtered at a spot opposite the day (i.e. the sun) — the morning continual offerings at the west and that of the evening at the east of the rings fixed in the ground and in which were inserted the animals feet (Sifrei Bamidbar 142:3; Yoma 62b).