And the LORD said unto Moses, Speak unto Aaron thy brother, that he come not at all times into the holy place within the vail before the mercy seat, which is upon the ark; that he die not: for I will appear in the cloud upon the mercy seat.
At all times — Not whensoever he pleaseth, but only when I shall appoint him, namely, to take down the parts and furniture of it upon every removal, and to minister unto me once in the year.
Lest he die — For his irreverence and presumption.
In the cloud — In a bright and glorious cloud, over the mercy-seat, as a token when I would have him come.
 Thus shall Aaron come into the holy place: with a young bullock for a sin offering, and a ram for a burnt offering.
With a young bullock — That is, with the blood of it; the body of it was to be offered upon the altar of burnt-offerings.
A sin-offering — For his own and family's sins; for a goat was offered for the sins of the people.
 He shall put on the holy linen coat, and he shall have the linen breeches upon his flesh, and shall be girded with a linen girdle, and with the linen mitre shall he be attired: these are holy garments; therefore shall he wash his flesh in water, and so put them on.
The linen coat — It is observable, the high-priest did not now use his peculiar and glorious robes, but only his linen garments, which were common to him with the ordinary priests. The reason whereof was, because this was not a day of feasting and rejoicing, but of mourning and humiliation, at which times people were to lay aside their ornaments.
These are holy — Because appropriated to an holy and religious use.
 And Aaron shall cast lots upon the two goats; one lot for the LORD, and the other lot for the scapegoat.
For the Lord — For the Lord's use by way of sacrifice. Both this and the other goat typified Christ; this in his death and passion for us; that in his resurrection for our deliverance.
 And Aaron shall bring the bullock of the sin offering, which is for himself, and shall make an atonement for himself, and for his house, and shall kill the bullock of the sin offering which is for himself:
The bullock — Mentioned in general, Numbers 19:2,5,9,10,17, as appears by comparing the places.
 And he shall take a censer full of burning coals of fire from off the altar before the LORD, and his hands full of sweet incense beaten small, and bring it within the vail:
Within the veil — That is, into the holy of holies, Leviticus 16:2.
 And he shall put the incense upon the fire before the LORD, that the cloud of the incense may cover the mercy seat that is upon the testimony, that he die not:
Upon the fire — Which was in the censer, Leviticus 16:12.
 And he shall take of the blood of the bullock, and sprinkle it with his finger upon the mercy seat eastward; and before the mercy seat shall he sprinkle of the blood with his finger seven times.
Upon the mercy-seat — To teach us, that God is merciful to sinners only through and for the blood of Christ. With his face east-ward, or upon the eastern part, towards the people, who were in the court which lay east-ward from the holy of holies, which was the most western part of the tabernacle. This signified that the high-priest in this act represented the people, and that God accepted it on their behalf.
Before the mercy-seat — On the ground.
 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:
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.
 And he shall make an atonement for the holy place, because of the uncleanness of the children of Israel, and because of their transgressions in all their sins: and so shall he do for the tabernacle of the congregation, that remaineth among them in the midst of their uncleanness.
Because of the uncleannesses of Israel — For though the people did not enter into that place, yet their sins entered thither, and would hinder the effects of the high-priest's mediation on their behalf if God was not reconciled to them.
In the midst of their uncleanness — ln the midst of a sinful people, who defile not themselves only, but also God's sanctuary. And God hereby shewed them, how much their hearts needed to be purified, when even the tabernacle, only by standing in the midst of them, needed this expiation.
 And there shall be no man in the tabernacle of the congregation when he goeth in to make an atonement in the holy place, until he come out, and have made an atonement for himself, and for his household, and for all the congregation of Israel.
In the tabernacle — ln the holy place, where the priests and Levites were at other times. This was commanded for the greater reverence to the Divine Majesty then in a more special manner appearing, and that none of them might cast an eye into the holy of holies, as the high-priest went in or came out.
 And he shall go out unto the altar that is before the LORD, and make an atonement for it; and shall take of the blood of the bullock, and of the blood of the goat, and put it upon the horns of the altar round about.
The altar before the Lord — That is, the altar of incense, where the blood of sacrifices was to be put, particularly the blood of the sin-offerings offered upon this day of atonement, and which is most properly said to be before the Lord, that is, before the place where God in a special manner dwelt. His going out relates to the holy of holies, into which he was said to go in, Leviticus 16:17.
 And he shall sprinkle of the blood upon it with his finger seven times, and cleanse it, and hallow it from the uncleanness of the children of Israel.
Seven times — To signify its perfect cleansing, (seven being a number of perfection) and our perfect reconciliation by the blood of Christ.
 And Aaron shall lay both his hands upon the head of the live goat, and confess over him all the iniquities of the children of Israel, and all their transgressions in all their sins, putting them upon the head of the goat, and shall send him away by the hand of a fit man into the wilderness:
All the iniquities — He mentions iniquities, transgressions, and sins, to note sins of all sorts, and that a free and full confession was to be made, and that the smallest sins needed, and the greatest sins were not excluded from, the benefit of Christ's death here represented.
On the head — Charging all their sins and the punishment due to them upon the goat, which tho' only a ceremony, yet being done according to God's appointment and manifestly pointing at Christ upon whom their iniquities and punishments were laid, Isaiah 53:5,6, it was available for this end. And hence the Heathens took their custom of selecting one beast or man, upon whom they laid all their imprecations and curses, and whom they killed as an expiatory sacrifice for their sins, and to prevent their ruin.
A fit man — Heb. a man of time, that is, of years and discretion, who may be trusted with this work.
Into the wilderness — Which signified the removal of their sins far away both from the people, and out of God's sight. And here the goat being neglected by all men, and exposed to many hazards from wild beasts, which were numerous there, might farther signify Christ's being forsaken both by God and by men, even by his own disciples, and the many dangers and sufferings he underwent. The Jews write, that this goat was carried to the mountain called Azazel, whence the goat is so called, Leviticus 16:10, and that there he was cast down headlong.
 And he shall wash his flesh with water in the holy place, and put on his garments, and come forth, and offer his burnt offering, and the burnt offering of the people, and make an atonement for himself, and for the people.
He shall put on his linen garments — Not his ordinary priestly linen garments, for he was to leave them in the tabernacle, Leviticus 16:26. And the high-priestly garments were most proper for the latter part of his work, which was of another nature.
 And this shall be a statute for ever unto you: that in the seventh month, on the tenth day of the month, ye shall afflict your souls, and do no work at all, whether it be one of your own country, or a stranger that sojourneth among you:
The seventh month — Answering part to our September and part to our October; when they had gathered in all their fruits, and were most at leisure for God's service: This time God chose for this and other feasts, herein graciously condescending to men's necessities and conveniences. This feast began in the evening of the ninth day, and continued till the evening of the tenth.
Your souls — Yourselves, both your bodies, by abstinence from food and other delights, and your minds by grief for former sins, which though bitter, yet is voluntary in all true penitents, who are therefore here said to afflict themselves, or to be active in the work.
 It shall be a sabbath of rest unto you, and ye shall afflict your souls, by a statute for ever.
A sabbath — Observed as a sabbath-day from all servile works, and diligent attendance upon God's worship.
 And the priest, whom he shall anoint, and whom he shall consecrate to minister in the priest's office in his father's stead, shall make the atonement, and shall put on the linen clothes, even the holy garments:
He — The high-priest, who was to anoint his successor.
 And this shall be an everlasting statute unto you, to make an atonement for the children of Israel for all their sins once a year. And he did as the LORD commanded Moses.
This shall be an everlasting statute — By which were typified the two great gospel privileges; remission of sins, and access to God, both which we owe to the mediation of the Lord Jesus.