And they brought forth the he goats for the sin offering
before the king and the congregation
Which were to make atonement for the sins of both: and they laid their hands on them;
signifying thereby that they were vicarious sacrifices to be offered up in their own room and stead, and that they deserved to die, as these creatures would: transferring as it were hereby their sins unto them, for which they were to be sacrificed, and to make atonement, as an emblem of the imputation of the sins of the Lord's people to Christ, sacrificed in their stead.