The seven good cows1 are seven years, and the seven good heads of grain are seven years; it is one and the same dream.
References for Genesis 41:26
The seven lean, ugly cows that came up afterward are seven years, and so are the seven worthless heads of grain scorched by the east wind: They are seven years of famine.2
References for Genesis 41:27
"It is just as I said to Pharaoh: God has shown Pharaoh what he is about to do.3
References for Genesis 41:28
Seven years of great abundance4 are coming throughout the land of Egypt,
References for Genesis 41:29
but seven years of famine5 will follow them. Then all the abundance in Egypt will be forgotten, and the famine will ravage the land.6
References for Genesis 41:30
The abundance in the land will not be remembered, because the famine that follows it will be so severe.
The reason the dream was given to Pharaoh in two forms is that the matter has been firmly decided7 by God, and God will do it soon.8
References for Genesis 41:32
"And now let Pharaoh look for a discerning and wise man9 and put him in charge of the land of Egypt.10
References for Genesis 41:33
Let Pharaoh appoint commissioners11 over the land to take a fifth12 of the harvest of Egypt during the seven years of abundance.13
References for Genesis 41:34
They should collect all the food of these good years that are coming and store up the grain under the authority of Pharaoh, to be kept in the cities for food.14
References for Genesis 41:35
This food should be held in reserve for the country, to be used during the seven years of famine that will come upon Egypt,15 so that the country may not be ruined by the famine."
References for Genesis 41:36