Leviticus 16:21

“And Aaron shall lay both his hands on the head of the live goat, etc.] In this order as the Targum of Jonathan says, his right hand upon his left hand on the head of the live goat; this was done in the name of the people, hereby transferring their sins, and the punishment of them, to it: and confess him all the iniquities of the children of Israel, and all their transgressions in all their sins; which takes in their sins, greater or lesser, sins of ignorance and presumption, known or not known f572, even all sorts of and all of them: the form of confession used in after times was this f573; O Lord, thy people, the house of Israel, have done perversely, have transgressed sinned berate thee, O…”

“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…”

“All the iniquities - He mentions iniquities, transgressions, and sins, to note sins of all sorts, and that a free and full confession was to be made, and that the smallest sins needed, and the greatest sins were not excluded from, the benefit of Christ's death here represented. On the head - Charging all their sins and the punishment due to them upon the goat, which tho' only a ceremony, yet being done according to God's appointment and manifestly pointing at Christ upon whom their iniquities and punishments were laid, Isa 53:5-6, it was available for this end. And hence the Heathens took their custom of selecting one beast or man, upon whom they laid all their imprecations and curses, and…”

“lay: Lev 1:4; Exo 29:10 confess over: Lev 26:40; Ezr 10:1; Neh 1:6, Neh 1:7, Neh 9:3-5; Psa 32:5, Psa 51:3; Pro 28:13; Dan. 9:3-20; Rom 10:10 putting: Isa 53:6; Co2 5:21 a fit man: Heb. a man of opportunity, The man that took the scape-goat into the wilderness, and they that burned the sin offering, were to be looked upon as ceremonially unclean, and must not come into the camp till they had washed their clothes and bathed their flesh in water, which signified the defiling nature of sin; even the sacrifice which was made sin, was defiling. also the imperfection of the legal sacrifices, they were so far from taking away sin, that they left some stain even upon those that touched them.…”