Albert Barnes Commentary Leviticus 16:5

"And he shall take of the congregation of the children of Israel two he-goats for a sin-offering, and one ram for a burnt-offering." — Leviticus 16:5 (ASV)

Take of the congregation - that is, they were to be supplied at the public cost.

Two kids of the goats - This should be, two shaggy he-goats (Leviticus 4:23 note), of the same color, size, and value.