C. F. Keil and Franz Delitzsch on Numbers 15:3-5

Num 15:3-5

In the land of Canaan, every burnt and slain-offering, whether prepared in fulfilment of a vow, or spontaneously, or on feast-days (cf. Lev 7:16; Lev 22:18, and Lev 23:38), was to be associated with a meat-offering of fine flour mixed with oil, and a drink-offering of wine, - the quantity to be regulated according to the kind of animal that was slain in sacrifice. (See Lev 23:18, where this connection is already mentioned in the case of the festal sacrifices.) For a lamb (כּבשׂ, i.e., either sheep or goat, cf. Num 15:11), they were to take the tenth of an ephah of fine flour, mixed with the quarter of a hin of oil and the quarter of a hin of wine, as a drink-offering. In Num 15:5, the construction changes from the third to the second person. עשׂה, to prepare, as in Exo 29:38.