Leviticus 16:8-9
5 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. 6 And Aaron shall offer his bullock of the sin offering, which is for himself, and make an atonement for himself, and for his house. 7 And he shall take the two goats, and present them before the LORD at the door of the tabernacle of the congregation. 8 And Aaron shall cast lots upon the two goats; one lot for the LORD, and the other lot for the scapegoat. 9 And Aaron shall bring the goat upon which the LORD's lot fell, and offer him for a sin offering. 10 But the goat, on which the lot fell to be the scapegoat, shall be presented alive before the LORD, to make an atonement with him, and to let him go for a scapegoat into the wilderness. 11 And Aaron shall bring the bullock of the sin offering, which is for himself, and shall make an atonement for himself, and for his house, and shall kill the bullock of the sin offering which is for himself: 12 And he shall take a censer full of burning coals of fire from off the altar before the LORD, and his hands full of sweet incense beaten small, and bring it within the vail: 13 And he shall put the incense upon the fire before the LORD, that the cloud of the incense may cover the mercy seat that is upon the testimony, that he die not: 14 And he shall take of the blood of the bullock, and sprinkle it with his finger upon the mercy seat eastward; and before the mercy seat shall he sprinkle of the blood with his finger seven times.
The Jewish writers say that for seven days before the day of expiation the high priest was to retire from his own house, and to dwell in a chamber of the temple, that he might prepare himself for the service of this great day. During those seven days he himself did the work of the inferior priests about the sacrifices, incense, &c., that he might have his hand in for this day: he must have the institution read to him again and again, that he might be fully apprised of the whole method. 1. He was to begin the service of the day very early with the usual morning sacrifice, after he had first washed his whole body before he dressed himself, and his hands and feet again afterwards. He then burned the daily incense, dressed the lamps, and offered the extraordinary sacrifice appointed for this day (not here, but Num. xxix. 8), a bullock, a ram, and seven lambs, all for burnt-offerings. This he is supposed to have done in his high priest's garments. 2. He must now put off his rich robes, bathe himself, put on the linen garments, and present unto the Lord his own bullock, which was to be a sin-offering for himself and his own house, v. 6. The bullock was set between the temple and the altar, and the offering of him mentioned in this verse was the making of a solemn confession of his sins and the sins of his house, earnestly praying for the forgiveness of them, and this with his hands on the head of the bullock. 3. He must then cast lots upon the two goats, which were to make (both together) one sin-offering for the congregation. One of these goats must be slain, in token of a satisfaction to be made to God's justice for sin, the other must be sent away, in token of the remission or dismission of sin by the mercy of God. Both must be presented together to God (v. 7) before the lot was cast upon them, and afterwards the scape-goat by itself, v. 10. Some think that goats were chosen for the sin-offering because, by the disagreeableness of their smell, the offensiveness of sin is represented: others think, because it was said that the demons which the heathens then worshipped often appeared to their worshippers in the form of goats, God therefore obliged his people to sacrifice goats, that they might never be tempted to sacrifice to goats. 4. The next thing to be done was to kill the bullock for the sin-offering for himself and his house, v. 11. "Now," say the Jews, "he must again put his hands on the head of the bullock, and repeat the confession and supplication he had before made, and kill the bullock with his own hands, to make atonement for himself first (for how could he make reconciliation for the sins of the people till he was himself first reconciled?) and for his house, not only his own family, but all the priests, who are called the house of Aaron," Ps. cxxxv. 19. This charity must begin at home, though it must not end there. The bullock being killed, he left one of the priests to stir the blood, that it might not thicken, and then, 5. He took a censer of burning coals (that would not smoke) in one hand, and a dish full of the sweet incense in the other, and then went into the holy of holies through the veil, and went up towards the ark, set the coals down upon the floor, and scattered the incense upon them, so that the room was immediately filled with smoke. The Jews say that he was to go in side-ways, that he might not look directly upon the ark where the divine glory was, till it was covered with smoke; then he must come out backwards, out of reverence to the divine majesty; and, after a short prayer, he was to hasten out of the sanctuary, to show himself to the people, that they might not suspect that he had misbehaved himself and died before the Lord. 6. He then fetched the blood of the bullock from the priest whom he had left stirring it, and took that in with him the second time into the holy of holies, which was now filled with the smoke of the incense, and sprinkled with his finger of that blood upon, or rather towards, the mercy-seat, once over against the top of it and then seven times towards the lower part of it, v. 14. But the drops of blood (as the Jews expound it) all fell upon the ground, and none touched the mercy-seat. Having done this, he came out of the most holy place, set the basin of blood down in the sanctuary, and went out.