David Grabbe, reiterating that the focus for the Day of Atonement is on national, unintentional transgressions, points out that the preamble for the Day of Atonement instructions leans on the failure of the Aaronic priesthood. The sacrificial system—including the ceremony of the two goats—was added to the Abrahamic covenant because of transgressions. The Day of Atonement is 187 days into the Calendar year, possibly the same day Moses came back from Sinai the second time with a radiant countenance, giving the Law to the people a second time, making it clear that transgression of the law brings death. Israel's works had nearly condemned the nation to obliteration. The only work that could be performed was by the high priest and the man who led away the azazel, reminding us that only God can purge sins. The fasting reminds us of the three consecutive times Moses fasted. The effect of Christ's work is that we are reconciled, at one with God. The symbolism of the cleansing of Joshua's filthy robes in Zechariah 3 seems to replicate the symbolism of the cleansing in Leviticus 16. After the cleansing, the nation is absolved from iniquity. The Day of Atonement represents a bearing away of sin, removing it from the land. The Seventy Weeks prophecy is God's assurance to Daniel that God will intervene, lifting the nation of Israel out of its degenerate state to total reconciliation.
In the pivotal ritual on the Day of Atonement, two goats play significant and separate roles to represent specific divine purposes within the process of salvation. As David Grabbe explains, understanding the role of the live goat hinges on recognizing whose sins are in view, as well as who is actually responsible for sin.
John Ritenbaugh answers the question "Is there a scripture that states such and such no longer needs to be done?" The Bible is an unfolding revelation, moving from the physical to the spiritual ramifications—revealing an ever-sharper focus on God's purpose. The Law (including the judgments, ordinances, and statutes), far from being done away, has the purpose of showing us our faults and outlining the way of mercy and love. The animal sacrifices and ceremonies were intended to foreshadow a more permanent spiritual reality—subsumed, but not done away. The Old Testament was written with the New Testament Church in mind, written in the context of an earlier culture. We need to see behind the law a presence of a Holy God with whom we seek to share a relationship.