3. Mose 16:23

After the living goat had been sent away, Aaron was to go into the tabernacle, i.e., the holy place of the dwelling, and there take off his white clothes and lay them down, i.e., put them away, because they were only to be worn in the performance of the expiatory ritual of this day, and then bathe his body in the holy place, i.e., in the court, in the laver between the altar and the door of the dwelling, probably because the act of laying the sins upon the goat rendered him unclean. He was then to put on his clothes, i.e., the coloured state-dress of the high priest, and to offer in this the burnt-offerings, for an atonement for himself and the nation (see Lev 1:4), and to burn the fat portions of the sin-offerings upon the altar.

In this chapter we have the institution of the annual solemnity of the day of atonement, or expiation, which had as much gospel in it as perhaps any of the appointments of the ceremonial law, as appears by the reference the apostle makes to it, Heb 9:7, etc. We had before divers laws concerning sin-offerings for particular persons, and to be offered upon particular occasions; but this is concerning the stated sacrifice, in which the whole nation was interested. The whole service of the day is committed to the high priest. I. He must never come into the most holy place but upon this day (Lev 16:1, Lev 16:2). II. He must come dressed in linen garments (Lev 16:4). III. He must bring a sin-offering and a burnt-offering for himself (Lev 16:3), offer his sin-offering (Lev 16:6-11), then go within the veil with some of the blood of his sin-offering, burn incense, and sprinkle the blood before the mercy-seat (Lev 16:12-14). IV. Two goats must be provided for the people, lots cast upon them, and, 1. One of them must be a sin-offering for the people (Lev 16:5, Lev 16:7-9), and the blood of it must be sprinkled before the mercy-seat (Lev 16:15-17), and then some of the blood of both the sin-offerings must be sprinkled upon the altar (Lev 16:18, Lev 16:19). 2. The other must be a scape-goat (Lev 16:10), the sins of Israel must be confessed over him, and then he must be sent away into the wilderness (Lev 16:20-22), and he that brought him away must be ceremonially unclean (Lev 16:26). V. The burnt-offerings were then to be offered, the fat of the sin-offerings burnt on the altar, and their flesh burnt without the camp (Lev 16:23-25, Lev 16:27, Lev 16:28). VI. The people were to observe the day religiously by a holy rest and holy mourning for sin; and this was to be a statute for eve…

16:23-24 For this ceremony, the high priest had to put on special clothing (16:4), which he used for no other purpose. When the ceremony concluded, he was to leave the garments in the Most Holy Place. Many scholars believe that the bathing and changes of clothing were necessary because handling the sin offering brought defilement.