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Scripture does not use the word COWS for some reason but I know that it distinguishes between male and female animals. In Old Testament sacrifices it was ALWAYS and Stated to offer a BULL, not a cow. Always a MALE whether that was a Hog, chicken, bird, or whatever sort of animal offering was being offered.
I cannot explain why only males unless they were prized more than the females. God is the one who specified the offerings.
These offerings were replaced permanently by the sacrifice of Christ which was sufficient one time for ALL and forever to pay for the sins of mankind.
THAT is how powerful the Blood of Christ is..
The Father would only accept the shed blood of His own Son for payment of all of mankind's evil and sins.
And Christ COULD have said NO. But He didn't.
THAT alone should tell everyone how much HE loves and cares for HIS creation and mankind. He is not willing that ANYONE should perish, but that ALL would come to repentance..