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It is important, in reference to the meaning of the Day of Atonement, to observe the order of the rites as they are described in these verses.
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And when he hath made an end. —Having finished the expiation for himself, his fellow priests, and the sanctuary with its utensils, the goa…

Notice the "all" in this twenty-first verse: Aaron shall lay both his hands upon the head of the live goat, and confess over him all the iniqui…

And when he has made an end of reconciling. The mode of expiation with the other goat is now more clearly explained, namely, that it shoul…

And when he has made an end of reconciling the holy
[place]
That is, the holy of holi…

Here are typified the two great gospel privileges: the remi ion of sin and acce to God, both of which we owe to our Lord Jesus. Consider the expiat…
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Albert Barnes
AlbertBarnes