Numbers 7:88
7:88 All the animals for the sacrifice for the peace offering were 24 young bulls, 60 rams, 60 male goats, and 60 lambs in their first year. These were the dedication offerings for the altar after it was anointed. 1
Numbers 26:27
26:27 These were the families of the Zebulunites, according to those numbered of them, 60,500. 2
1 sn Even though the chapter seems wearisome and repetitious to the modern reader, it is a significant document. A. Rainey shows how it matches the exact ledgers of ancient sanctuaries (see ZPEB 5:202). The recording would have been done by the priestly scribes. Of the many points that can be observed here, it should not be missed that each tribe, regardless of its size or relative importance, was on equal footing before the Lord. Each tribe shared in the work of the Lord equally. Each tribe approached the sanctuary in precisely the same way on this memorable occasion. All such devotion to the work of the Lord was to receive the blessing of God.
2 sn The Zebulunites showed a slight increase from 57,400 to 60,500.