According to this scholar, the word 'bakara' (cow) in the command 'slaughter a cow' is indefinite-singular and therefore refers to a specific individual animal, not just any cow. However, there is disagreement about whether this specific individual was clarified at the time of the first command; those who permit the explanation to be delayed beyond the moment of address say the command was for a specific but not yet clarified cow, while those who do not permit this argue that the requirement changed and became more difficult due to the Children of Israel's questioning and stubbornness.

أن قوله تعالى : { بقرة } لفظة مفردة منكرة والمفرد المنكر إنما يفيد فردا معينا في نفسه غير معين بحسب القول الدال عليه ولا يجوز أن يفيد فردا أي فرد كان

Ibn Kathir notes that the cow mentioned in the verse was neither old (herma) nor young (bikr) but in between (awan), and that its color description as 'yellow, shining' was clarified. The main emphasis, however, is on the Children of Israel making the matter difficult and asking unnecessary detailed questions; if they had simply taken any cow, that would have been sufficient for them, but because they themselves made the matter difficult, Allah also made it difficult for them.

لو أخذوا أدنى بقرة لاكتفوا بها ولكنهم شددوا فشدد الله عليهم إسناد صحيح

According to al-Qurtubi, the Children of Israel's questioning and demanding details is a sign of stubbornness and disobedience to the command; if they had accepted the command and slaughtered any cow, the purpose would have been fulfilled, but because they created difficulty for themselves, Allah also made the matter difficult for them. Furthermore, this verse has been cited as evidence that it is permissible for a command that is initially absolute to have its attributes specified later, which would nullify the previous ruling, that the command indicates obligation, and that it must be executed immediately.

هذا تعنيت منهم وقلة طواعية ولو امتثلوا الأمر وذبحوا أي بقرة كانت لحصل المقصود لكنهم شددوا على أنفسهم فشدد الله عليهم

According to al-Baydawi, the Children of Israel's question 'What is it?' deviates from the normal way of speaking when asking about a genus, because since there was no example of this genus in what was commanded, they used this question form as if asking about something whose reality was unknown. Furthermore, the scholar notes that the application of attributes to a specific cow indicates that the intended animal is a specific one, which requires that the explanation be delayed from the time of address. According to those who deny this, the intended cow is any individual from this genus, which became specified later through their questioning; however, this situation requires abrogation before action, which means that specification nullifies the freedom of choice established by the text.

لكنهم لما رأوا ما أمروا به على حال لم يوجد بها شيء من جنسه، أجروه مجرى ما لم يعرفوا حقيقته ولم يروا مثله