3 'With this doth Aaron come in unto the sanctuary; with a bullock, a son of the herd, for a sin-offering, and a ram for a burnt-offering; 4 a holy linen coat he putteth on, and linen trousers are on his flesh, and with a linen girdle he girdeth himself, and with a linen mitre he wrappeth himself up; they 'are' holy garments; and he hath bathed with water his flesh, and hath put them on.
5 'And from the company of the sons of Israel he taketh two kids of the goats for a sin-offering, and one ram for a burnt-offering; 6 and Aaron hath brought near the bullock of the sin-offering which is his own, and hath made atonement for himself, and for his house; 7 and he hath taken the two goats, and hath caused them to stand before Jehovah, at the opening of the tent of meeting. 8 'And Aaron hath given lots over the two goats, one lot for Jehovah, and one lot for a goat of departure; 9 and Aaron hath brought near the goat on which the lot for Jehovah hath gone up, and hath made it a sin-offering. 10 'And the goat on which the lot for a goat of departure hath gone up is caused to stand living before Jehovah to make atonement by it, to send it away for a goat of departure into the wilderness.
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.