Leviticus 16:20

“And when he hath made an end of reconciling the holy [place], etc.] That is, the holy of holies, by carrying in the blood of the bullock, and of the goat there, and sprinkling them as before observed: and the tabernacle of the congregation; the great court where the people met, and where the altar of burnt offering stood: and the altar; the altar of incense in the holy place; and so all the parts of the tabernacle were reconciled and atoned for, even the holy of holies, the holy place, and the court of the people: all the work the day of atonement, we are told f571, was done according to the order prescribed, and that if anything was done before another, it was doing nothing: thus, for…”

“he shall bring the live goat--Having already been presented before the Lord (Lev 16:10), it was now brought forward to the high priest, who, placing his hands upon its head, and "having confessed over it all the iniquities of the people of Israel, and all their transgressions in all their sins," transferred them by this act to the goat as their substitute. It was then delivered into the hands of a person, who was appointed to lead him away into a distant, solitary, and desert place, where in early times he was let go, to escape for his life; but in the time of Christ, he was carried to a high rock twelve miles from Jerusalem, and there, being thrust over the precipice, he was killed.…”

“It is important, in reference to the meaning of the day of atonement, to observe the order of the rites as they are described in these verses. Leviticus 16:12 A censer - See Exodus 25:38 note. The altar before the Lord - i. e. the altar of burnt-offering on which the fire was always burning. Leviticus 16:14 The high priest must have come out from the most holy place to fetch the blood, leaving the censer smoking within, and then have entered again within the veil. He sprinkled the blood seven times upon the mercy-seat, on its east side (not “eastward”), and then seven times upon the floor in front of it. If the mercy-seat may be regarded as an altar, the holiest one of the three, on this one…”

“reconciling: Lev 16:16, Lev 6:30, Lev 8:15; Eze 45:20; Co2 5:19; Col 1:20 live goat: Rom 4:25, Rom 8:34; Heb 7:25; Rev 1:18 Leviticus 16:21”

“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…”