עִזִּ֣ים מָאתַ֔יִם וּתְיָשִׁ֖ים עֶשְׂרִ֑ים רְחֵלִ֥ים מָאתַ֖יִם וְאֵילִ֥ים עֶשְׂרִֽים׃
Two hundred she-goats and twenty he-goats; two hundred ewes and twenty rams.
Torah Temimah points to the same classical discussion of the ratios (Bereshit Rabbah / related).
פרות ארבעים ופרים עשרה – חד לארבע; אתנות עשרים ועירים עשרה – חד לתרי, דאינון לאי.
Forty cows and ten bulls — one for four; twenty jennies and ten jackasses — one for two, for they toil more.
The ratios continue: larger animals require fewer females per male because of greater labor.
Derash on the numbers (continuation) — natural ratios adjusted by the animal’s burden of work.
The proportions of the gift reflect both species and the degree of labor each type of animal performs.