And this shall be an everlasting statute unto you, to make an atonement for the children of Israel for all their sins once a year. And he did as the LORD commanded Moses.

Wesley's Notes

16:34 This shall be an everlasting statute - By which were typified the two great gospel privileges; remission of sins, and access to God, both which we owe to the mediation of the Lord Jesus.

Matthew Henry's Concise Commentary

16:15-34 Here are typified the two great gospel privileges, of the remission of sin, and access to God, both of which we owe to our Lord Jesus. See the expiation of guilt. Christ is both the Maker and the Matter of the atonement; for he is the Priest, the High Priest, that makes reconciliation for the sins of the people. And as Christ is the High Priest, so he is the Sacrifice with which atonement is made; for he is all in all in our reconciliation to God. Thus he was figured by the two goats. The slain goat was a type of Christ dying for our sins; the scape-goat a type of Christ rising again for our justification. The atonement is said to be completed by putting the sins of Israel upon the head of the goat, which was sent away into a wilderness, a land not inhabited; and the sending away of the goat represented the free and full remission of their sins. He shall bear upon him all their iniquities. Thus Christ, the Lamb of God, takes away the sin of the world, by taking it upon himself, Joh 1:29. The entrance into heaven, which Christ made for us, was typified by the high priest's entrance into the most holy place. See Heb 9:7. The high priest was to come out again; but our Lord Jesus ever lives, making intercession, and always appears in the presence of God for us. Here are typified the two great gospel duties of faith and repentance. By faith we put our hands upon the head of the offering; relying on Christ as the Lord our Righteousness, pleading his satisfaction, as that which alone is able to atone for our sins, and procure us a pardon. By repentance we afflict our souls; not only fasting for a time from the delights of the body, but inwardly sorrowing for sin, and living a life of self-denial, assuring ourselves, that if we confess our sins, God is faithful and just to forgive us our sins, and to cleanse us from all unrighteousness. By the atonement we obtain rest for our souls, and all the glorious liberties of the children of God. Sinner, get the blood of Christ effectually applied to thy soul, or else thou canst never look God in the face with any comfort or acceptance. Take this blood of Christ, apply it by faith, and see how it atones with God.