Charles Ellicott Commentary 2 Chronicles 29:23

"And they brought near the he-goats for the sin-offering before the king and the assembly; and they laid their hands upon them:" — 2 Chronicles 29:23 (ASV)

Brought forth. — Rather, brought near — namely, to the altar.

He goats. — Se ‘îrîm (“hairy ones”). A different term — çëphîrê ‘izzîm, “spring-bucks of goats” — was used in 2 Chronicles 29:21. This latter is properly an Aramean word, and only found in late Hebrew, se ’îrîm being the classical term.

Laid their hands upon them. — Compare Leviticus 1:4; Leviticus 3:2; Leviticus 4:4, from which it appears that the person offering laid his hand upon the head of the victim, whether making a burnt offering, a thank-offering, or a sin-offering.

The natural fitness of the ceremony in the case of expiatory sacrifices is obvious. “The king and the congregation” performed it, in this instance, on behalf of the entire nation.