Complete Commentary on the Whole Bible, by Matthew Henry, at sacred-texts.com
(Lev 16:1-14) The great day of atonement.
(v. 15-34) The sacrifices on it, The scapegoat.
Without entering into particulars of the sacrifices on the great day of atonement, we may notice that it was to be a statute for ever, till that dispensation be at an end. As long as we are continually sinning, we continually need the atonement. The law of afflicting our souls for sin, is a statue which will continue in force till we arrive where all tears, even those of repentance, will be wiped from our eyes. The apostle observes it as a proof that the sacrifices could not take away sin, and cleanse the conscience from it, that in them there was a remembrance made of sin every year, upon the day of atonement, Heb 10:1, Heb 10:3. The repeating the sacrifices, showed there was in them but a feeble effort toward making atonement; this could be done only by offering up the body of Christ once for all; and that sacrifice needed not to be repeated.
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 scapegoat 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.