The he goats for the sin offering - Rather, "the he goats of the sin offering" - that portion of the Sin offering which had been reserved to the last.

They laid their hands upon them - That is, they confessed their sin; and as they had by their transgression forfeited their lives, they now offer these animals to die as vicarious offerings, their life being taken for the life of their owners.

And they brought forth the he goats for the sin offering before the king and the congregation,.... Which were to make atonement for the sins of both:

and they laid their hands on them; signifying thereby that they were vicarious sacrifices to be offered up in their own room and stead, and that they deserved to die, as these creatures would: transferring as it were hereby their sins unto them, for which they were to be sacrificed, and to make atonement, as an emblem of the imputation of the sins of the Lord's people to Christ, sacrificed in their stead.

And they brought forth the he goats for the sin offering before the king and the congregation; {k} and they laid their hands upon them:

(k) That is, the king and the elders, as in Le 4:15 for they who offered a sin offering must lay their hands on it, to signify that they had deserved that death, and also that they consecrated it to God to be sanctified by it, Ex 29:10.

29:23 They laid - The king and the elders of the congregation in the name of the whole congregation.

forth: Heb. near

29:20-36 As soon as Hezekiah heard that the temple was ready, he lost no time. Atonement must be made for the sins of the last reign. It was not enough to lament and forsake those sins; they brought a sin-offering. Our repentance and reformation will not obtain pardon but in and through Christ, who was made sin, that is, a sin-offering for us. While the offerings were on the altar, the Levites sang. Sorrow for sin must not prevent us from praising God. The king and the congregation gave their consent to all that was done. It is not enough for us to be where God is worshipped, if we do not ourselves worship with the heart. And we should offer up our spiritual sacrifices of praise and thanksgiving, and devote ourselves and all we have, as sacrifices, acceptable to the Father only through the Redeemer.