John Wesley on Ezra 8:35

Sin offering - For it is the atonement that secures every mercy to us, which will not be truly comfortable, unless iniquity be taken away, and our peace made with God. They offer twelve bullocks, twelve he - goats, and ninety six rams, (eight times twelve) signifying the union of the two kingdoms. They did not any longer go two tribes one way, and ten tribes another; but all the twelve met by their representatives at the same altar.