John Gills Exposition of the Bible Commentary - Leviticus 16:21
And Aaron shall lay both his hands on the head of the live goat ,.... In this order as the Targum of Jonathan says, his right hand upon his left hand on the head of the live goat; this was done in the name of the people, hereby transferring their sins, and the punishment of them, to it: and confess him all the iniquities of the children of Israel, and all their transgressions in all their sins ; which takes in their sins, greater or lesser, sins of ignorance and presumption, known or not... read more
Matthew Henry's Complete Commentary - Leviticus 16:20-28
The high priest having presented unto the Lord the expiatory sacrifices, by the sprinkling of their blood, the remainder of which, it is probable, he poured out at the foot of the brazen altar, 1. He is next to confess the sins of Israel, with both his hands upon the head of the scape-goat (Lev. 16:20, 21); and whenever hands were imposed upon the head of any sacrifice it was always done with confession, according as the nature of the sacrifice was; and, this being a sin-offering, it must be a... read more