Lévitique 3:12

And if his oblation be from the young goats, he shall bring it before the Lord,

If a goat [feminine] i.e., from the species of goat, whether male or female, like the sheep [:7]. Scripture does not mention the fat-tail here, or further on concerning cattle, since goats and cattle have negligible fat-tails. Moreover, the sheep native to Israel are known to have very big fat-tails.

AND IF HIS OFFERING BE A GOAT. He mentions here the species, thus meaning, “if of the species of goats is his offering,” [and thus includes male and female]. This is like the opinion of Onkelos who translated: “and if of the ‘bnei’ (species of) the goats is his offering.” Similarly, that which He said in connection with the burnt-offering, whether of the sheep, or of the goats, also means of their species [for since the male of the goats is called tayish, the verse there which speaks of a burnt-offering which can be only a male, must perforce mean “the species of the goats,” which automatically includes the males].
In my opinion the Sacred Language is not particular as to the names of animals, for the majority of them have the same name for both male and female, such as camel, ass, rock-badger, hare, and swine, and among the birds the young pigeon and the turtle-dove. Even among the species which do have different names for the male and female — such as shor and parah (ox and cow), kesev, kisbah (he-lamb, ewe-lamb), tayish and eiz (he-goat and she-goat) — Scripture is not particular, and will sometimes say seh and shor of the female, similar to that which is written, ‘V’shor o seh’ [literally: “and ox or lamb] ye shall not kill it and its young both in one day, which applies only to the dam and the lamb [it being permissible to slaughter the male parent and its young in one day], in accordance with the opinion of the Sage who says that [in animals] one does not take into consideration the seed of the male parent. Similarly, of ‘ha’izim’ (the goats) for a burnt-offering, he shall offer it a male without blemish, means of the t’yashim (the he-goats). And if his offering be an ‘eiz’ (a goat) means a male or female [since a peace-offering, which is the subject of this verse, can be brought either from the male or the femals]. So also, And if his means suffice not for a ‘seh’ (lamb) means a ewe-lamb or a she-goat [as is expressly stated there in the preceding verse]., Verse 6. The section there deals with the offering of higher or lower value, Scripture first stating that where the offender can afford it he should bring as a sin-offering a ewe-lamb or a she-goat. Then follows the verse: And if his means suffice not for a ‘seh’ (lamb). The word seh in this case must perforce mean a ewe-lamb or she-goat. Thus it is proven that Scripture uses the term seh also for the female.