Having completed the atonement in the holy of holies on behalf of the priests, the high priest had now to do the same thing on behalf of the people.

Then shall he kill the goat of the sin offering that is for the people,.... That upon which the lot came for the Lord, Leviticus 16:9; the high priest having sprinkled the blood of the bullock, came out of the most holy place, and went into the court of the tabernacle to the altar of burnt offering, and on the north side of that slew the goat for the sin offering, the place where all such were killed; see Leviticus 1:11. This was a type of Christ, of his being slain, and made an offering for the sins of his people:

and bring his blood within the vail: it being received into a basin, as before the blood of the bullock was, he took it, and with it went in a third time into the most holy place:

and do with that blood as he did with the blood of the bullock, and sprinkle it upon the mercy seat, and before the mercy seat; it should be rendered "toward the mercy seat" it is by Noldius (q); See Gill on Leviticus 16:14.

(q) Concord. Ebr. partic. p. 704. No. 2013.

After this he was to slay the he-goat as a sin-offering for the nation, for which purpose, of course, he must necessarily come back to the court again, and then take the blood of the goat into the most holy place, and do just the same with it as he had already done with that of the ox. A double sprinkling took place in both cases, first upon or against the capporeth, and then seven times in front of the capporeth. The first sprinkling, which was performed once only, was for the expiation of the sins, first of the high priest and his house, and then of the congregation of Israel (Leviticus 4:7, and Leviticus 4:18); the second, which was repeated seven times, was for the expiation of the sanctuary from the sins of the people. This is implied in the words of Leviticus 16:16, "and so shall he make expiation for the most holy place, on account of the uncleanness of the children of Israel, and on account of their transgressions with regard to all their sins," which refer to both the sacrifices; since Aaron first of all expiated the sins of the priesthood, and the uncleanness with which the priesthood had stained the sanctuary through their sin, by the blood of the bullock of the sin-offering; and then the sins of the nation, and the uncleannesses with which it had defiled the sanctuary, by the he-goat, which was also slain as a sin-offering.

(Note: V. Hoffmann's objection to this rests upon the erroneous supposition that a double act of expiation was required for the congregation, and only a single one for the priesthood, whereas, according to the distinct words of the text, a double sprinkling was performed with the blood of both the sin-offerings, and therefore a double expiation effected.)

Then shall he kill the goat of the sin offering, that is for the people, and bring his blood within the vail, and do with that blood as he did with the blood of the bullock, and sprinkle it upon the mercy seat, and before the mercy seat:

16:15 Then shall he kill the goat - He went out of the holy of holies, and killed it, and then returned thither again with its blood. And whereas the high - priest is said to be allowed to enter into that place but once in a year, that is to be understood, but one day in a year, though there was occasion of going in and coming out more than once upon that day.

16:15-34 Here are typified the two great gospel privileges, of the remission of sin, and access to God, both of which we owe to our Lord Jesus. See the expiation of guilt. Christ is both the Maker and the Matter of the atonement; for he is the Priest, the High Priest, that makes reconciliation for the sins of the people. And as Christ is the High Priest, so he is the Sacrifice with which atonement is made; for he is all in all in our reconciliation to God. Thus he was figured by the two goats. The slain goat was a type of Christ dying for our sins; the scape-goat a type of Christ rising again for our justification. The atonement is said to be completed by putting the sins of Israel upon the head of the goat, which was sent away into a wilderness, a land not inhabited; and the sending away of the goat represented the free and full remission of their sins. He shall bear upon him all their iniquities. Thus Christ, the Lamb of God, takes away the sin of the world, by taking it upon himself, Joh 1:29. The entrance into heaven, which Christ made for us, was typified by the high priest's entrance into the most holy place. See Heb 9:7. The high priest was to come out again; but our Lord Jesus ever lives, making intercession, and always appears in the presence of God for us. Here are typified the two great gospel duties of faith and repentance. By faith we put our hands upon the head of the offering; relying on Christ as the Lord our Righteousness, pleading his satisfaction, as that which alone is able to atone for our sins, and procure us a pardon. By repentance we afflict our souls; not only fasting for a time from the delights of the body, but inwardly sorrowing for sin, and living a life of self-denial, assuring ourselves, that if we confess our sins, God is faithful and just to forgive us our sins, and to cleanse us from all unrighteousness. By the atonement we obtain rest for our souls, and all the glorious liberties of the children of God. Sinner, get the blood of Christ effectually applied to thy soul, or else thou canst never look God in the face with any comfort or acceptance. Take this blood of Christ, apply it by faith, and see how it atones with God.