And he shall take of the congregation of the children of Israel two kids of the goats for a sin offering, and one ram for a burnt offering.

Scofield Reference Notes

[1] goats

The two goats. The offering of the high priest for himself has no anti-type in Christ Heb 7:26,27. The typical interest centres upon the two goats and the high priest. Typically

(1) all is done by the high priest Heb 1:3 "by Himself"), the people only bring the sacrifice Mt 26:47 27:24,25.

(2) The goat slain (Jehovah's lot) is that aspect of Christ's work which vindicates the holiness and righteousness of God as expressed in the law Rom 3:24-26 and is expiatory.

(3) The living goat typifies that aspect of Christ's work which puts away our sins from before God Heb 9:26 Rom 8:33,34.

(4) The high priest entering the holiest, typifies Christ entering "heaven itself" with "His own blood" for us Heb 9:11,12. His blood makes that to be a "throne of grace," and "mercy seat" which else must have been a throne of judgment.

(5) For us, the priests of the New Covenant, there is what Israel never had, a rent veil Mt 27:51 Heb 10:19,20. Song that, for worship and blessing, we enter, in virtue of His blood, where He is, into the holiest Heb 4:14-16 10:19-22. The atonement of Christ, as interpreted by the O.T. sacrificial types, has these necessary elements:

(1) It is substitutionary--the offering takes the offerer's place in death.

(2) The law is not evaded but honored--every sacrificial death was an execution of the sentence of the law.

(3) The sinlessness of Him who bore our sins is expressed in every animal sacrifice--it must be without blemish.

(4) The effect of the atoning work of Christ is typified

(a) in the promises, "it shall be forgiven him"; and

(b) in the peace-offering, the expression of fellowship--the highest privilege of the saint. See Scofield Note: "Ex 29:33"

Jamieson-Fausset-Brown Bible Commentary

5-10. shall take of the congregation . two kids of the goats . and one ram-The sacrifices were to be offered by the high priest, respectively for himself and the other priests, as well as for the people. The bullock (Le 16:3) and the goats were for sin offerings and the rams for burnt offerings. The goats, though used in different ways, constituted only one offering. They were both presented before the Lord, and the disposal of them determined by lot, which Jewish writers have thus described: The priest, placing one of the goats on his right hand and the other on his left, took his station by the altar, and cast into an urn two pieces of gold exactly similar, inscribed, the one with the words "for the Lord," and the other for "Azazel" (the scapegoat). After having well shaken them together, he put both his hands into the box and took up a lot in each: that in his right hand he put on the head of the goat which stood on his right, and that in his left he dropped on the other. In this manner the fate of each was decided.

Matthew Henry's Concise Commentary

16:1-14 Without entering into particulars of the sacrifices on the great day of atonement, we may notice that it was to be a statute for ever, till that dispensation be at an end. As long as we are continually sinning, we continually need the atonement. The law of afflicting our souls for sin, is a statue which will continue in force till we arrive where all tears, even those of repentance, will be wiped from our eyes. The apostle observes it as a proof that the sacrifices could not take away sin, and cleanse the conscience from it, that in them there was a remembrance made of sin every year, upon the day of atonement, Heb 10:1,3. The repeating the sacrifices, showed there was in them but a feeble effort toward making atonement; this could be done only by offering up the body of Christ once for all; and that sacrifice needed not to be repeated.