3 "This is the procedure for Aaron when he enters the Holy Place: He will bring a young bull for an Absolution-Offering and a ram for a Whole-Burnt-Offering; 4 he will put on the holy linen tunic and the linen underwear, tie the linen sash around him, and put on the linen turban. These are the sacred vestments so he must bathe himself with water before he puts them on.
5 Then from the Israelite community he will bring two male goats for an Absolution-Offering and a Whole-Burnt-Offering. 6 "Aaron will offer the bull for his own Absolution-Offering in order to make atonement for himself and his household. 7 Then he will set the two goats before God at the entrance to the Tent of Meeting 8 and cast lots over the two goats, one lot for God and the other lot for Azazel. 9 He will offer the goat on which the lot to God falls as an Absolution-Offering. 10 The goat on which the lot for Azazel falls will be sent out into the wilderness to Azazel to make atonement.
Matthew Henry's Commentary on Leviticus 16:3-10
Commentary on Leviticus 16:1-14
(Read Leviticus 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, Hebrews 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.