On the Day of Atonement, as detailed in Leviticus 16, a unique sin offering involving two goats is prescribed, differing from the typical sin offering that uses a single animal. This special ritual, also referred to as the sin offering of atonements, is commanded by God to occur annually to purge the uncleanness from the holy objects, including the horns of the golden altar of incense, which is closest to God's presence. The Hebrew word for atonement is plural in this context, indicating multiple objects are cleansed on this day, and it could be technically correct to call it the Day of Atonements. In the ritual, the high priest does not lay hands on the first goat, and its blood is taken into the Holy of Holies, indicating its purity, unlike the blood of a typical sin offering which stops at the veil. This blood is used to purify the holy objects, starting with the Mercy Seat and working outward, making atonement for the Holy Place, the tabernacle of meeting, and the altar, due to the uncleanness of the people. The second goat, however, has both hands of the priest laid upon it, and the sins of the nation are confessed over it, symbolizing their transfer to the goat for removal from God's presence. This goat is not killed by the priest but is sent away, bearing the sins as a substitute, fulfilling a role of complete removal. The casting of lots determines which goat is for the Lord, meaning for His satisfaction through purging on account of the people's uncleanness, and which is for the role of complete removal. This act ensures that God's will, not the priest's, dictates the roles of the goats in this significant act of worship. The Day of Atonement focuses on the cleansing and removal of sin due to the people's uncleanness, emphasizing God's supreme choice in how atonement is accomplished.

The Day of Atonement, known as Yom Kippur, is designated as a Sabbath of solemn rest, marked by the unique requirements to afflict one's soul and refrain from all work. This day includes extraordinary rituals, with the ceremony of the two goats in Leviticus 16 being central to its observance as part of a larger annual cleansing ritual performed by the high priest. The two goats together constitute a single sin offering, with each goat fulfilling a distinct role essential to the atonement process. One goat is designated for the Lord, to be sacrificed for the satisfaction of His justice and the cleansing of His house and people. The other goat, often associated with the Hebrew term azazel, meaning goat of departure or complete removal, is tasked with bearing the sins to an uninhabited land, symbolizing their complete removal from view. The selection of each goat's role is determined by casting lots, ensuring that the decision rests solely in God's hands. The live goat is presented alive before the Lord to be sanctified for its purpose, not for judgment, but to receive its charge to carry the burden of sin out of sight. This dual aspect of the sin offering addresses both the payment for sin through sacrifice and the removal of sin from consciousness, demonstrating a comprehensive atonement provided by God.

The Day of Atonement, as detailed in Leviticus 16, involves a complex ritual with multiple sacrificial animals, each serving a specific purpose in pointing to the Messiah. The Hebrew term underlying atonement is plural, kippurim, indicating that the holy day is literally the Day of Atonements, with more than one atonement taking place during the ceremony. Leviticus 16 mentions five atonements, highlighting the multifaceted nature of the ritual. In the ceremony, two goats play significant roles. The first goat's blood cleanses the holy place, while the second goat, known as the azazel, bears the iniquities of the children of Israel away to an uninhabited land, completely removing them from view. Leviticus 16:21-22 instructs the high priest to lay both hands on the azazel's head, symbolically transferring all the iniquities, transgressions, and sins of the people onto the goat. These sins remain outstanding since the blood of the first goat did not pay for them, necessitating the second goat, designated as a goat of departure or complete removal, to resolve them. The fulfillment of the live goat's role is seen in Jesus Christ, as Scripture states that our iniquity was laid on Him, He bore our sins, and He took them away, mirroring the actions of the azazel and leaving no need for any other being to accomplish this. If either purpose of the two goats—access to God or forgiveness of sins—were missing, the relationship with Him would be incomplete. The New Covenant provides both access to God and forgiveness of sins, allowing for true atonement and growth in His image. Lots were cast to determine which goat would be for the Lord and which would be sent away, as explained in Proverbs 16:33, where every decision of the lot is from the Lord. This act reminded the Israelites of the priest's fallibility and the necessity of looking to God for direction in worship. God reserved the decision of the goats' functions for Himself, dictating the terms of worship and emphasizing His role as the arbiter in the ritual of the Day of Atonement.