Sforno on Numbers 28:8/ספורנו על במדבר כ״ח:ח׳

1כמנחת הבוקר וכנסכו תעשה אשה ריח ניחוח, even though you have already offered the daily burnt-offering of the morning which in all respects corresponds to this one, also the second one will be received by G’d with equal goodwill, to also become a pleasant fragrance.