And the Levites shall lay their hands on the heads of the bullocks,.... Or "on the head" (s); on the head of everyone of them, as Aben Ezra, thereby, as it were, transferring their sins to them, for these were to make atonement for them, as the latter part of the verse shows; and this was a figure of the imputation of sin to Christ, and taught that doctrine, and led the faith of the offerers to the sin bearing and sin atoning Saviour:

and thou shall offer the one for a sin offering, and the other for a burnt offering, unto the Lord; that is, shall order to be offered; for not Moses, but Aaron, offered these offerings, as Aben Ezra observes, of which this is a proof, that Aaron is said to make the atonement for them, Numbers 8:21, for which purpose these sacrifices were offered, particularly the first; and the latter by way of thanksgiving for atonement made by the former: so it follows:

to make an atonement for the Levites; who could not be admitted to service until their sins were expiated; as no man is worthy to be employed in the work of God, but such for whom reconciliation for their sins is made by the blood and sacrifice of Christ, by which they are purged from dead works to serve the living God.

(s) "super caput", Tigurine version. Pagninus, Montanus, Junius & Tremellius.

The Levites were then to close this transfer of themselves to the Lord with a sin-offering and burnt-offering, in which they laid their hands upon the sacrificial animals. By this imposition of hands they made the sacrificial animals their representatives, in which they presented their own bodies to the Lord as a living sacrifice well-pleasing to Him. The signification of the dedication of the Levites, as here enjoined, is still further explained in Numbers 8:13-19. The meaning of Numbers 8:13. is this: According to the command already given (in Numbers 8:6-12), thou shalt place the Levites before Aaron and his sons, and wave them as a wave-offering before the Lord, and so separate them from the midst of the children of Israel, that they may be Mine. They shall then come to serve the tabernacle. So shalt thou cleanse them and wave them. The same reason is assigned for this in Numbers 8:16, Numbers 8:17, as in Numbers 3:11-13 (כּל בּכור for כּל־בּכור, cf. Numbers 3:13); and in Numbers 8:18 and Numbers 8:19, what was commanded in Numbers 3:6-9 is described as having been carried out. On Numbers 8:19 see Numbers 1:53.

And the Levites shall lay their hands upon the heads of the bullocks: and thou shalt offer the one for a sin offering, and the other for a burnt offering, unto the LORD, to make an atonement for the Levites.

8:12 Lay their hands - To signify that they were offered by them and for them.

Margin atonement

See Scofield Note: "Ex 29:33"

8:5-26 Here we have directions for the solemn ordination of the Levites. All Israel must know that they took not this honour to themselves, but were called of God to it; nor was it enough that they were distinguished from others. All who are employed for God, must be dedicated to him, according to the employment. Christians must be baptized, ministers must be ordained; we must first give ourselves unto the Lord, and then our services. The Levites must be cleansed. They must be clean that bear the vessels of the Lord. Moses must sprinkle the water of purifying upon them. This signifies the application of the blood of Christ to our souls by faith, that we may be fit to serve the living God. God declares his acceptance of them. All who expect to share in the privileges of the tabernacle, must resolve to do the service of the tabernacle. As, on the one hand, none of God's creatures are his necessary servants, he needs not the service of any of them; so none are merely honorary servants, to do nothing. All whom God owns, he employs; angels themselves have their services.