In all this it will be observed that the difference from the ordinary sin-offerings and the wider reach of its symbolical virtue is found, not in that the offering is different from or larger than others, but in that, symbolically speaking, the blood is brought, as in no other offering, into the most immediate presence of God; even into the secret darkness of the Holy of Holies, where no child of Israel might tread. For this reason did this sin-offering become, above all others, the most perfect type of the one offering of Him, the God-Man, who reconciled us to God by doing that in reality which was here done in symbol, even entering with atoning blood into the very presence of God, there to appear in our behalf.
xvi. 20-28.
"And when he hath made an end of atoning for the holy place, and the tent of meeting, and the altar, he shall present the live goat: and Aaron shall lay both his hands upon the head of the live goat, and confess over him all the iniquities of the children of Israel, and all their transgressions, even all their sins; and he shall put them upon the head of the goat, and shall send him away by the hand of a man that is in readiness into the wilderness: and the goat shall bear upon him all their iniquities unto a solitary land: and he shall let go the goat in the wilderness. And Aaron shall come into the tent of meeting, and shall put off the linen garments, which he put on when he went into the holy place, and shall leave them there: and he shall bathe his flesh in water in a holy place, and put on his garments, and come forth, and offer his burnt offering and the burnt offering of the people, and make atonement for himself and for the people. And the fat of the sin offering shall he burn upon the altar. And he that letteth go the goat for Azazel shall wash his clothes, and bathe his flesh in water, and afterward he shall come into the camp. And the bullock of the sin offering, and the goat of the sin offering, whose blood was brought in to make atonement in the holy place, shall be carried forth without the camp; and they shall burn in the fire their skins, and their flesh, and their dung. And he that burneth them shall wash his clothes, and bathe his flesh in water, and afterward he shall come into the camp."
And now followed the second stage of the ceremonial, a rite of the most singular and impressive character. The live goat, during the former part of the ceremony, had been left standing before Jehovah, where he had been placed after the casting of the lot (ver. 10). The rendering of King James' version, that the goat was so placed, "to make an atonement _with_ him," assumes a meaning to the Hebrew preposition here which it never has. Usage demands either that which is given in the text or the margin of the Revised Version, to make atonement "_for_ him" or "_over_ him." But to the former the objection seems insuperable that there is nothing in the whole rite suggesting an atonement as made for this living goat; while, on the other hand, if the rendering "over" be adopted from the margin, it may not unnaturally be understood of the performance _over_ this goat of that part of the atonement ceremonial described as follows:--
Vv. 20-22: "When he hath made an end of atoning for the holy place, and the tent of meeting, and the altar, he shall present the live goat ... and confess over him all the iniquities of the children of Israel, and all their transgressions, even all their sins; and he shall put them upon the head of the goat, and shall send him away by the hand of a man that is in readiness into the wilderness: and the goat shall bear upon him all their iniquities unto a solitary land: and he shall let go the goat in the wilderness." And with this ceremony the atonement was completed. Aaron now laid aside the robes which he had put on for this service, bathed again, and put on again his richly coloured garments of office, came forth and offered the burnt-offering for himself and for the people, and burnt the fat of the sin-offering as usual on the altar (vv. 23-25), while its flesh was burned, according to the law for such sacrifices, without the camp (ver. 27).