3. Mose 16:20

After the completion of the expiation and cleansing of the holy things, Aaron was to bring up the live goat, i.e., to have it brought before the altar of burnt-offering, and placing both his hands upon its head, to confess all the sins and transgressions of the children of Israel upon it, and so put them upon its head. He was then to send the goat away into the desert by a man who was standing ready, that it might carry all its sins upon it into a land cut off; and there the man was to set the goat at liberty. עתּי, ἁπάξ λεγ. from עת an appointed time, signifies opportune, present at the right time, or ready. גּזרה, which is also met with in this passage alone, from גּזר to cut, or cut off, that which is severed, a country cut off from others, not connected by roads with any inhabited land. "The goat was not to find its way back" (Knobel). To understand clearly the meaning of this symbolical rite, we must start from the fact, that according to the distinct words of Lev 16:5, the two goats were to serve as a sin-offering (לחטּאת). They were both of them devoted, therefore, to one and the same purpose, as was pointed out by the Talmudists, who laid down the law on that very account, that they were to be exactly alike, colore, statura, et valore. The living goat, therefore, is not to be regarded merely as the bearer of the sin to be taken away, but as quite as truly a sin-offering as the one that was slaughtered. It was appointed עליו לכפּר (Lev 16:10), i.e., not that an expiatory rite might be performed over it, for על with כּפּר always applies to the object of the expiation, but properly to expiate it, i.e., to make it the object of the expiation, or make expiation with it. To this end the sins of the nation were confessed upon it with the laying on of hands, and thus…

The high priest having presented unto the Lord the expiatory sacrifices, by the sprinkling of their blood, the remainder of which, it is probable, he poured out at the foot of the brazen altar, 1. He is next to confess the sins of Israel, with both his hands upon the head of the scape-goat (Lev 16:20, Lev 16:21); and whenever hands were imposed upon the head of any sacrifice it was always done with confession, according as the nature of the sacrifice was; and, this being a sin-offering, it must be a confession of sin. In the latter and more degenerate ages of the Jewish church they had a set form of confession prepared for the high priest, but God here prescribed none; for it might be supposed that the high priest was so well acquainted with the state of the people, and had such a tender concern for them, that he needed not any form. The confession must be as particular as he could make it, not only of all the iniquities of the children of Israel, but all their transgressions in all their sins. In one sin there may be many transgressions, from the several aggravating circumstances of it; and in our confessions we should take notice of them, and not only say, I have sinned, but, with Achan, "Thus and thus have I done." By this confession he must put the sins of Israel upon the head of the goat; that is, exercising faith upon the divine appointment which constituted such a translation, he must transfer the punishment incurred from the sinners to the sacrifice, which would have been but a jest, nay, an affront to God, if he himself had not ordained it. 2. The goat was then to be sent away immediately by the hand of a fit person pitched upon for the purpose, into a wilderness, a land not inhabited; and God allowed them to make this construction of it, that the sending away…